Capital market research in taxation: Do it in China!

China Journal of Accounting Research

Ning Cai¹  Oliver Zhen Li² 

[1] Department of Accounting, School of Management, Xiamen University, No. 422, Siming South Road, Siming, Xiamen, Fujian Province, PR China;School Department of Accounting, National University of Singapore, NUS Business, Mochtar Riady Building, BIZ 1-53, 15 Kent Ridge Drive, Singapore 119245 Singapore.;

关键词: Tax;    Capital markets;    China;   

DOI  :  10.1016/j.cjar.2011.05.001

来源: DOAJ

【 摘 要 】

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.

【 授权许可】

Unknown