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Policy Uncertainty, Official Social Capital, and the Effective Corporate Tax Rate—Evidence From Chinese Firms
The political environment has a significant impact on the sustainable development of enterprises. This manuscript aims to investigate the effect of policy uncertainty and official social capital on enterprises’ effective tax rate (ETR) due to the change of officials. Based on the panel data from the...
| Autores principales: | , , |
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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
| Publicado: |
Frontiers Media S.A.
2022
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| Materias: | |
| Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9158459/ https://www.ncbi.nlm.nih.gov/pubmed/35664199 http://dx.doi.org/10.3389/fpsyg.2022.899021 |