Tax preference, financing constraints and enterprise investment efficiency—Experience, of China’s enterprises investment

This paper takes the 2014 pilot project of accelerated depreciation of fixed assets as a quasi-natural experiment, and builds a Propensity Score Matching–Difference in Differences (PSM-DID) model based on the data of Chinese listed companies from 2000 to 2019 to test the impact of tax preference on...

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Detalles Bibliográficos
Autores principales: Zhai, Liangliang, Feng, Yujing, Li, Fumin, Zhai, Liping
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Public Library of Science 2022
Materias:
Research Article
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9499234/
https://www.ncbi.nlm.nih.gov/pubmed/36137158
http://dx.doi.org/10.1371/journal.pone.0274336

Internet

https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9499234/
https://www.ncbi.nlm.nih.gov/pubmed/36137158
http://dx.doi.org/10.1371/journal.pone.0274336

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