Corporate Tax Cuts for Small Firms: What Do Firms Do?
Corporate Tax Cuts for Small Firms: What Do Firms Do?
About this item
Full title
Author / Creator
Cui, Wei , Mengying Wei , Xie, Weisi and Xing, Jing
Publisher
St. Louis: Federal Reserve Bank of St. Louis
Journal title
Language
English
Formats
Publication information
Publisher
St. Louis: Federal Reserve Bank of St. Louis
Subjects
More information
Scope and Contents
Contents
What do small firms do when given an income tax cut? We address this question by examining the consequences of a sharp reduction in the corporate income tax rate for small- and micro-profit enterprises (SMPE) in China based on confidential tax returns. Utilizing the gradual increases in the qualifying threshold for SMPEs during 2010-2016, we find t...
Alternative Titles
Full title
Corporate Tax Cuts for Small Firms: What Do Firms Do?
Authors, Artists and Contributors
Author / Creator
Identifiers
Primary Identifiers
Record Identifier
TN_cdi_proquest_journals_2594857880
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_proquest_journals_2594857880
How to access this item
https://www.proquest.com/docview/2594857880?pq-origsite=primo&accountid=13902
