Capital market research in taxation: Do it in China! |
| |
| Authors: | Oliver Zhen Li Ning Cai |
| |
| Institution: | 1. School Department of Accounting, National University of Singapore, NUS Business, Mochtar Riady Building, BIZ 1-53, 15 Kent Ridge Drive, Singapore 119245 Singapore.;2. Department of Accounting, School of Management, Xiamen University, No. 422, Siming South Road, Siming, Xiamen, Fujian Province, PR China |
| |
| Abstract: | Starting from MM’s theories, we discuss some important topics in capital market research in taxation. We use this article to introduce intuitions and techniques of capital market research in taxation to Chinese researchers. While it is apparent that many Chinese researchers have already mastered these techniques, we hope that more researchers will be interested in this line of research. We believe that China provides fertile ground for capital market research in taxation. |
| |
| Keywords: | |
| 本文献已被 ScienceDirect 等数据库收录！ |
|
