Unified tax incentive policies, tax burden fairness, and corporate investment efficiency
The implementation of unified tax incentive policies across China is a core issue for effectively advancing the creation of a unified national market and is related to how to effectively promote high-quality development of enterprises. Exploiting the issuance of the Notice on Cleaning up and Regulat...
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Main Authors: | Xiaoyang Zhao, Guangyuan Ma, Feng Guan |
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Format: | Article |
Language: | English |
Published: |
Taylor & Francis Group
2025-06-01
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Series: | China Journal of Accounting Studies |
Subjects: | |
Online Access: | https://www.tandfonline.com/doi/10.1080/21697213.2025.2520212 |
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