Dandan Dang
Biographic Data
| ID | 9614554 |
|---|---|
| NAME | Dandan Dang |
| GIVEN NAMES | Dandan |
| FAMILY NAME | Dang |
| SIGNATURE | DANG D |
| AFFILIATIONS | School of Economics, Zhejiang University Hangzhou China |
| ORCID | 0000-0003-0477-0187 |
| VERIFIED | Yes |
| TOTAL WORKS | 1 |
| TOTAL CITATIONS | 0 |
| AUTHOR COUNT | 1 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2020 |
| LATEST PUBLICATION YEAR | 2020 |
| H-INDEX | 0 |
Endogenous cyclical corporate tax burden in China
Using data from China Annual Survey of Industrial Firms and addressing potential endogeneity problem, we find that corporate tax burden in China is procyclical during recessions and countercyclical during booms. The cyclicality is stronger for enterprises whose corporate income taxes are levied by Local Tax Bureau (LTB). Procyclicality of corporate tax burden during recessions is larger for enterprises located in county, non‐state‐owned enterpris…
No prominent works on this page.
Endogenous cyclical corporate tax burden in China
Using data from China Annual Survey of Industrial Firms and addressing potential endogeneity problem, we find that corporate tax burden in China is procyclical during recessions and countercyclical during booms. The cyclicality is stronger for enterprises whose corporate income taxes are levied by Local Tax Bureau (LTB). Procyclicality of corporate tax burden during recessions is larger for enterprises located in county, non‐state‐owned enterpris…
Boom (1 works) · Business (1 works) · China (1 works) · Corporate Tax (1 works) · Corporate Taxation and Avoidance (1 works) · Economics (1 works) · Endogeneity (1 works) · Fiscal Policies and Political Economy (1 works) · Fiscal Policy and Economic Growth (1 works) · Macroeconomics (1 works)