Fiscal centralization,government control and corporate tax burden: (Record no. 156498)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01752nam a22002297a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | ZW-GwMSU |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20210413145452.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 210412b ||||| |||| 00| 0 eng d |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | MSU |
| Transcribing agency | MSU |
| Description conventions | rda |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Jun Liu. |
| Relator term | author, |
| 245 1# - TITLE STATEMENT | |
| Title | Fiscal centralization,government control and corporate tax burden: |
| Remainder of title | evidence from China / |
| Statement of responsibility, etc. | Created by Jun Liu |
| 264 ## - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Oxon: |
| Name of producer, publisher, distributor, manufacturer | Taylor and Francis, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2013. |
| 336 ## - CONTENT TYPE | |
| Source | rdacontent |
| Content type term | text |
| Content type code | txt |
| 337 ## - MEDIA TYPE | |
| Source | rdamedia |
| Media type term | unmediated |
| Media type code | n |
| 338 ## - CARRIER TYPE | |
| Source | rdacarrier |
| Carrier type term | volume |
| Carrier type code | nc |
| 440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE | |
| Title | China journal of accounting studies |
| Volume/sequential designation | Volume 1 , number 3-4 , |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This paper examines the relationship between government control and the tax burden of firms in China. We develop a new corporate tax burden measurement taking turnover taxes into account, because in China turnover taxes actually constitute the main component of tax burden. We find that the tax burden of state-owned enterprises (SOEs) is lower than non-SOEs, indicating that non-SOEs are facing tax discrimination. Among SOEs, the tax burden of local SOEs is higher than that of central SOEs, and the lower the local governments’ level, the higher the tax burden of SOEs under their control. We interpret these findings as the result of local governments’ tax competition and tax grabbing behaviors under China’s current highly centralized fiscal system. In addition, we find that our results are mainly caused by firms’ differences in tax refunds and the Value-Added Tax (VAT) burden |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Fiscal centralization, |
| General subdivision | Government control |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Feng Liu |
| Relator term | author |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | 10.1080/21697221.2013.870367 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Library of Congress Classification |
| Koha item type | Journal Article |
| Classification part | vol 1,no 3-4 ,pages 168 |
| Call number prefix | HF56001 CHI |
| Call number suffix | SP18461 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Serial Enumeration / chronology | Total Checkouts | Full call number | Date last seen | Copy number | Price effective from | Koha item type | Public note |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Library of Congress Classification | Main Library | Main Library | - Special Collections | 04/03/2002 | Vol. 1, no.3-4 pages 168-190 | HF5601 CHI | 13/04/2021 | SP18461 | 13/04/2021 | Journal Article | For in-house use only |