The effects of government ownership and the global financial crisis on implicit taxes of Chinese companies

The government has implemented various tax incentive policies to support the generation and growth of corporate profits, leading to what is known as an implicit tax. In actuality, there is no implicit tax phenomenon because this phenomenon occurs in a perfectly competitive market where there are no...

Full description

Bibliographic Details
Main Authors: Sung Man Yoon, Di Qu
Format: Article
Language:English
Published: LLC "CPC "Business Perspectives" 2021-06-01
Series:Investment Management & Financial Innovations
Subjects:
Online Access:https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/15177/IMFI_2021_02_Yoon.pdf