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【With the same author name:【Cao Chunfang】 Found 2 articles】 /Page Order by: Asce Desc

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| F275;F293

Housing Purchase Restriction and Enterprise Burden: Evidence from Corporate Tax Burden and Penalty Expenditure

Cao Chunfang, Tu Manman, Xia Changyuan

Under the general tone of “housing for living in, not for speculation”, local governments have introduced corresponding purchase restriction policy to stabilize housing prices. However, ...

First published at: Nov 03, 2022

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doi:10.16538/j.cnki.jfe.20220914.301

Journal of Finance and Economics, Vol. 48, Issue 11, pp. 64 - 78,93

| F270

Enterprise Nonlocal Development under Tax Sharing

Zhang Xiaowei, Zhang Tingting, Cao Chunfang

Two things are inevitable in one’s life, death and tax. The impact of taxation on individual behavior and the allocation of corporate resources is undoubted, such as affecting the transfe...

First published at: Jun 03, 2022

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doi:10.16538/j.cnki.jfe.20210718.101

Journal of Finance and Economics, Vol. 48, Issue 06, pp. 140 - 154

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