Local tax incentives and behavior of foreign enterprises: evidence from a large developing country
We analyze how profit reporting and investment behavior of foreign enterprises respond to local tax incentives in China, a large developing country. Using firm-level data between 2000 and 2013 from China’s industrial enterprise survey, we first provide strong evidence for tax competition among Chine...
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| Main Authors: | , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2018
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/1848 https://ink.library.smu.edu.sg/context/soa_research/article/2877/viewcontent/SSRN_id3104973.pdf |
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| Institution: | Singapore Management University |
| Language: | English |