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Keywords: Corporate taxation
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Journal Articles
Institutional environment, inside ownership and effective tax rate
Available to Purchase
Journal:
Nankai Business Review International
Nankai Business Review International (2011) 2 (4): 348–357.
Published: 04 October 2011
... Limited 2011 China Corporate taxation Public ownership Private ownership Institutional environment Marketization index Inside ownership State‐owned firms Chinese listed firms Effective tax rate This study examines how the institutional environment and inside ownership affect...
