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

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...

Saved in:

書目詳細資料
Main Authors:	WU, Liansheng, YUE, Heng
格式:	text
語言:	English
出版:	Institutional Knowledge at Singapore Management University 2009
主題:	Capital structure Tax Bank loans China Asian Studies Taxation
在線閱讀:	https://ink.library.smu.edu.sg/soa_research/1670 https://ink.library.smu.edu.sg/context/soa_research/article/2697/viewcontent/corporate_tax.pdf
標簽:	添加標簽沒有標簽, 成為第一個標記此記錄!

相似書籍

Corporate in-house human capital investment in tax planning
由: CHEN, Xia, et al.
出版: (2018)

Loan loss reserves, regulatory capital, and bank failures: evidence from the recent economic crisis
由: NG, Tee Yong Jeffrey, et al.
出版: (2014)

Do Loan Loss Reserves Behave like Capital? Evidence from Recent Bank Failures
由: NG, Jeffrey, et al.
出版: (2014)

THE POLEMICS OF A CAPITAL GAINS TAX ON REAL PROPERTY IN SINGAPORE
由: JOAN CHAN YOKE FOONG
出版: (2019)

Why do publicly listed firms evade taxes: Evidence from China
由: CHOW, Travis, et al.
出版: (2017)

Corporate In-House Human Capital Tax Investments
由: CHEN, Xia, et al.
出版: (2017)

Tax challenges in debt financing involving digital tokens
由: OOI, Vincent
出版: (2022)

Tax Risk, Corporate Governance, and the Valuation of Tax Avoidance Across Philippine Firms: How Do Investors Value Corporate Tax Avoidance?
由: Ang, Christine E., et al.
出版: (2022)

Automation tax vs robot-tax
由: OOI, Vincent
出版: (2019)

To tax or not to tax: A doctrinal analysis of the taxability of Foreign Currency Deposits in the estate of a depositor
由: De Chavez, Celina Bianca L., et al.
出版: (2022)

Bank loans vs. Trade credit;Evidence from China
由: Du, J., et al.
出版: (2016)

A loan officer's responsibility to the bank and customer
由: Co, Lawrence T.
出版: (2006)

Income tax
由: LIU, Hern Kuan, et al.
出版: (2020)

The real effect of state corporate tax rate changes: Evidence from corporate headquarters relocation
由: CHOW, Travis K., et al.
出版: (2017)

Shining a light on tax avoidance
由: LIU, Hern Kuan, et al.
出版: (2018)

What types of publicly listed firms evade taxes? Evidence from China
由: CHOW, Travis K., et al.
出版: (2018)

Standardizing a loan monitoring system in a merged bank
由: Ramos, Marygirl D.
出版: (2017)

ARE HAPPIER FIRMS GETTING BETTER LOANS? RELATIONSHIP BETWEEN EMPLOYEE SATISFACTION AND COST OF BANK LOANS
由: ZHANG YILING
出版: (2024)

Revenue and taxation: Income tax
由: LIU, Hern Kuan, et al.
出版: (2020)

Limits, Transparency, and Board Independence Against Tax Avoidance
由: Concepcion, Francis R., et al.
出版: (2018)

The effects of quintuple taxes on market capitalization
由: Albano, Reynald Joshua C., et al.
出版: (2015)

Regulatory Competition, the SEC, and Access to Capital in China
由: ADAM BARUCH RACHLIS
出版: (2010)

Impact of inflation and taxation on interest rates of bank loans, savings and time deposits of the Philippine banking industry
由: Chua, Daphne Trina Tan, et al.
出版: (1993)

Tax considerations for funds structuring in Asia
由: OOI, Vincent
出版: (2020)

Real Effects of International Tax Planning: Evidence from Domestic Acquisitions
由: CHOW, Travis, et al.
出版: (2014)

Revenue and taxation: Other taxes
由: ONG, Ken Loon, et al.
出版: (2018)

Tax risk, corporate governance, and the valuation of tax avoidance across Philippine firms: How do investors value corporate tax avoidance?
由: Ang, Christine E., et al.
出版: (2022)

Societal trust and corporate tax avoidance
由: KANAGARETNAM, Kiridaran, et al.
出版: (2018)

New corporate income taxation towards efficient tax collection
由: Li, Tiffany W.
出版: (2011)

The effect of corporate tax avoidance on the cost of equity
由: GOH, Beng Wee, et al.
出版: (2012)

The effect of corporate tax avoidance on the cost of equity
由: GOH, Beng Wee, et al.
出版: (2013)

A study on the impact of capital structure on the performance of commercial banks in the Philippines as measured by non-performing loans ratio and loan growth for the period 2000-2006
由: Cajefe, Ricky, et al.
出版: (2008)

PEER EFFECT IN BANK FINANCIAL REPORTING: EVIDENCE FROM LOAN LOSS PROVISION
由: LI YUEHUA
出版: (2017)

Assessing the Impact of the Philippine Sin Tax Reform Law on the Demand for Cigarettes
由: Austria, Myrna S., et al.
出版: (2018)

Corporate governance, firm size, and tax avoidance: How does corporate governance influence tax avoidance across small and large Philippine firms?
由: Ang, Christine E., et al.
出版: (2023)

The Impact of Personal Income Tax on Economic Growth: The Case of China and Thailand
由: Kaewsopa, Wanchai, et al.
出版: (2022)

The minimum wage and corporate tax planning
由: LI, Xiaoxi, et al.
出版: (2019)

The evidence of modern portfolio theory on loan portfolio of Philippine Stock Exchange listed banks
由: Banez, Francesca Joyce P., et al.
出版: (2014)

Unjust enrichment and wrongly paid tax
由: TANG, Hang Wu
出版: (2006)

Virtual worlds, real money: Tax issues in the metaverse
由: OOI, Vincent, et al.
出版: (2023)