Empirical evidence on explicit and implicit corporate tax burdens for public listed companies in the People's Republic of China
This thesis seeks to contribute to the Chinese taxation literature by researching effective tax rate (ETR), marginal tax rate (MTR) and implicit tax in particular. These areas have been addressed for a number of years within the developed market context, whereas the same research for companies in de...
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University of Exeter
2012
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| Online Access: | http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.578979 |