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...

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Bibliographic Details
Main Authors: Oliver Zhen Li, Ning Cai
Format: Article
Language:English
Published: Elsevier 2011-06-01
Series:China Journal of Accounting Research
Subjects:
Tax
Online Access:http://www.sciencedirect.com/science/article/pii/S1755309111000074
Description
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.
ISSN:1755-3091