Public economics

Finance

Dividend tax

Business

Tax avoidance

Capital formation

State income tax

Tax revenue

Economics

Gross income

Revenue

Human capital

Incentive

Tax rate

Corporate tax

Double taxation

Monetary economics

Market economy

Financial capital

Tax reform

Depreciation (economics)

Journal of Asian Economics

How to stimulate corporate performance is a crucial issue of general concern in all countries. This paper examines how China’s Income Tax Revenue Shar…

Tax incentive and corporate financial performance: Evidence from income tax revenue sharing reform in China