Corporate tax, capital structure, and the accessibility of bank loans: Evidence from China

In this paper, we investigate whether listed firms in China adjust their capital structure in response to an increase in the corporate taxrate. Although theories of capital structure suggest that corporate tax is an important determinant of capital structure, how exogenouschanges of the tax rate aff...

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Bibliographic Details
Main Authors: WU, Liansheng, YUE, Heng
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2009
Subjects:
Tax
Online Access:https://ink.library.smu.edu.sg/soa_research/1670
https://ink.library.smu.edu.sg/context/soa_research/article/2697/viewcontent/corporate_tax.pdf
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Institution: Singapore Management University
Language: English