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Keywords: Effective tax rates
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Journal Articles
Journal:
Studies in Economics and Finance
Studies in Economics and Finance (2017) 34 (1): 49–61.
Published: 06 March 2017
...Davidson Sinclair; Larry Li Purpose The purpose of this paper is to investigate how Chinese firms’ ownership structure is related to their effective tax rate. The People’s Republic of China provides an interesting environment to examine the corporate income tax. Government has significant...
