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• W3193498523 abstract "Corporate VAT planning, though difficult to observe, has become more prominent. By considering the Chinese VAT transition as an external policy shock, this article adopts a difference-in-difference model to study this issue for the period 2006–2009. The results indicate that companies, in particular companies with high financing constraints and low type I agency costs, had investment-shifting behavior, so as to reduce the tax burden. Compared with agency costs, financing constraints have a greater influence on firms’ shifting. Further, the market has a positive attitude toward shifting of high financing constraints companies, but a negative attitude toward that of high agency costs companies." @default.
• W3193498523 created "2021-08-30" @default.
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• W3193498523 date "2021-08-10" @default.
• W3193498523 modified "2023-09-26" @default.
• W3193498523 title "How Do Tax Incentives Lead to Investment Shifting? Evidence from China" @default.
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• W3193498523 doi "https://doi.org/10.1080/1540496x.2021.1956900" @default.
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