VAT rate cut and enterprise deleveraging: Evidence from China
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DOI: 10.1016/j.eap.2023.05.014
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Cited by:
- Zhao, Lexin & Peng, Gang & Feng, Qianbin, 2024. "VAT rate cut and corporate maturity mismatch: Evidence from China's VAT rate reform," International Review of Financial Analysis, Elsevier, vol. 93(C).
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Keywords
Value-added tax; VAT rate cut or reduction; Deleveraging; DID model; Capital structure;All these keywords.
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