Capital market research in taxation: Do it in China!
Starting from MM’s theories, we discuss some important topics in capital market research in taxation. We use this article to introduce intuitions and techniques of capital market research in taxation to Chinese researchers. While it is apparent that many Chinese researchers have already mastered the...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Elsevier
2011-06-01
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Series: | China Journal of Accounting Research |
Subjects: | |
Online Access: | http://www.sciencedirect.com/science/article/pii/S1755309111000074 |
Summary: | Starting from MM’s theories, we discuss some important topics in capital market research in taxation. We use this article to introduce intuitions and techniques of capital market research in taxation to Chinese researchers. While it is apparent that many Chinese researchers have already mastered these techniques, we hope that more researchers will be interested in this line of research. We believe that China provides fertile ground for capital market research in taxation. |
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ISSN: | 1755-3091 |