VAT credit refund and corporate resource allocation--A perspective based on cost stickiness
This study bridges tax incentives with corporate asymmetric resource allocation behavior offering a novel perspective for evaluating VAT credit refund policy effectiveness. It also provides insights for reassessing corporate cost stickiness post-policy implementation. This research uses the VAT cred...
שמור ב:
| Principais autores: | , , |
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| פורמט: | Artigo |
| שפה: | Inglês |
| יצא לאור: |
Elsevier
2026-04-01
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| סדרה: | International Review of Economics & Finance |
| נושאים: | |
| גישה מקוונת: | http://www.sciencedirect.com/science/article/pii/S1059056026002224 |
| תגים: |
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