【作者】Wu, Liansheng，Wang, Yaping，Luo, Wei，Gillis, Paul
【作者单位】a Department of Accounting, Guanghua School of Management, Peking University, Beijing, 100871, P.R. China
【年份】2012
【卷号】Vol.42No.2
【页码】97-114
【关键词】Chinese economy corporate governance effective tax rate public policy
【摘要】 Political cost theory and political power theory are two views on the effect of firm size on effective tax rate (ETR) in extant literature. The size effect of ETR can be investigated further by focusing on the relationship between firms and the gover...
