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Same Author Name Articles
【With the same author name:【崔孟奇】 Found 1 articles】
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| F812.42
How to Account for Different ETRs of Enterprises in the Same Industry? A Verification Based on the Perspective of Tax Laws and Local Discretion
Yao Dongmin
,
Li Taiqi
,
Cui Mengqi
Effective tax rate (ETR) measures the tax payment burden, which is a comprehensive reflection of a series of behaviors of enterprises and government departments in the whole process of t...
First published at: Sep 03, 2021
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ESI
doi:
10.16538/j.cnki.jfe.20210606.402
Journal of Finance and Economics
, Vol. 47, Issue 09
, pp. 139 - 153
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Journal of Finance and Economics
Foreign Economics & Management
Journal of Shanghai University of Finance and Economics
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