Tax preference, financing constraints and enterprise investment efficiency—Experience, of China’s en...
Tax preference, financing constraints and enterprise investment efficiency—Experience, of China’s enterprises investment
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San Francisco: Public Library of Science
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Language
English
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San Francisco: Public Library of Science
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This paper takes the 2014 pilot project of accelerated depreciation of fixed assets as a quasi-natural experiment, and builds a Propensity Score Matching–Difference in Differences (PSM-DID) model based on the data of Chinese listed companies from 2000 to 2019 to test the impact of tax preference on enterprise investment efficiency and its mechanism...
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Full title
Tax preference, financing constraints and enterprise investment efficiency—Experience, of China’s enterprises investment
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TN_cdi_plos_journals_2716914050
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https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_plos_journals_2716914050
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ISSN
1932-6203
E-ISSN
1932-6203
DOI
10.1371/journal.pone.0274336
