Do tax incentives decelerate corporate financialization? Evidence from the VAT reform in China
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DOI: 10.1016/j.econmod.2023.106357
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Cited by:
- Tang, Kai, 2024. "The influence of managerial ability on corporate financialization," International Review of Economics & Finance, Elsevier, vol. 93(PB), pages 1229-1245.
- Wang, Qi & Hu, Chan, 2023. "Fintech, financial regulation and corporate financialization: Evidence from China," Finance Research Letters, Elsevier, vol. 58(PB).
- Wang, Xinyi & Zhu, Ling, 2023. "How does export VAT rebates policy affect corporate investment efficiency? Evidence from corporate tax stickiness," Pacific-Basin Finance Journal, Elsevier, vol. 82(C).
- Zhang, Haolin & Feng, Yongqi & Wang, Ying & Ni, Juan, 2024. "Peer effects in corporate financialization: The role of Fintech in financial decision making," International Review of Financial Analysis, Elsevier, vol. 94(C).
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More about this item
Keywords
Tax incentives; Corporate financialization; Risk-hedging; Speculation;All these keywords.
JEL classification:
- D22 - Microeconomics - - Production and Organizations - - - Firm Behavior: Empirical Analysis
- G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
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