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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| Main Authors: | , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2009
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| Subjects: | |
| 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 |