The Association Between Income Tax Reform and Tax Shifting ehavior：Evidence from Listed Companies in China
碩士 === 元智大學 === 商學碩士班(會計學程) === 100 === This research used the viewpoint of book-tax difference (BTD) to examine the tax shifting, and examines the association between abnormal book-tax difference (BTD) and tax shifting after the Chinese corporate tax rate reform. This study consists of two parts; t...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Online Access: | http://ndltd.ncl.edu.tw/handle/24855861696532926805 |