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【With the same tag:【tax burden】 Found 6 articles】 /Page Order by: Asce Desc

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CORPORATE FINANCE | F270

Value-added Tax, Bargaining Power and Enterprises “from Real to Virtual”

Huang Xianhuan, Zhang Xianjing

This paper selects the data of Shanghai and Shenzhen A-share listed non-financial and non-real estate companies in China from 2007 to 2020, to empirically analyze the relationship between ...

First published at: May 20, 2023

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doi:10.16538/j.cnki.fem.20221128.203

Foreign Economics & Management, Vol. 45, Issue 05, pp. 84 - 100

| F275;F293

Housing Purchase Restriction and Enterprise Burden: Evidence from Corporate Tax Burden and Penalty Expenditure

Cao Chunfang, Tu Manman, Xia Changyuan

Under the general tone of “housing for living in, not for speculation”, local governments have introduced corresponding purchase restriction policy to stabilize housing prices. However, ...

First published at: Nov 03, 2022

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doi:10.16538/j.cnki.jfe.20220914.301

Journal of Finance and Economics, Vol. 48, Issue 11, pp. 64 - 78,93

| F746.12

Tax Burden and Firm Export Behavior: Evidence from World Bank’s Chinese Firm Survey

Liu Kaihao, Wang Xuefang

In the context of the wave of anti-globalization, the rise of trade protectionism, and the trade friction between China and US, could China employ internal reform, such as fiscal and tax p...

First published at: Sep 03, 2020

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doi:10.16538/j.cnki.jfe.20200715.202

Journal of Finance and Economics, Vol. 46, Issue 09, pp. 33 - 47

| F810.4

Reform of Replacing Business Tax with VAT, Industrial Interconnection and Manufacturing Upgrading: Based on the Mechanism Test of Tax Reduction and Producer Service Industry Agglomeration

Ni Tingting, Wang Yuetang, Wang Shuai

Recently, the reform of “replacing business tax with VAT” has been an important means for the Chinese government to promote economic growth. It has had a profound impact on the service i...

First published at: Aug 20, 2020

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doi:10.16538/j.cnki.jsufe.2020.04.002

Journal of Shanghai University of Finance and Economics, Vol. 22, Issue 04, pp. 18 - 31

| F406.73

Does Expected Tax Burden Discourage Corporate Investment? Explanation Based on Private Benefits of State-owned Shares

Lin Xu, Su Hongtong, Zhu Kai, et al

Based on the unique ownership structure of stated-owned enterprises（SOEs）in China, we examine the influence of expected tax burden on corporate investment decisions. Prior researches ind...

First published at: Mar 01, 2018

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doi:10.16538/j.cnki.jfe.2018.03.004

Journal of Finance and Economics, Vol. 44, Issue 03, pp. 45 - 55

| F812.42

Regional Income Mobility of Urban Households, Tax Burden, and Dynamic Equilibrium of Income Distribution

Cui Jinghua, Xie Yuantao

Based on the lasting income hypothesis and Galton income average model, this paper summarizes the mechanism of the effect of tax on income mobility. Then it analyzes the linkage between di...

First published at: Aug 03, 2017

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doi:10.16538/j.cnki.jfe.2017.08.004

Journal of Finance and Economics, Vol. 43, Issue 08, pp. 43 - 55

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