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Does Capital-biased Tax Incentive Help to Improve the Misallocation of Capital Factors? Micro-empirical Evidence from the Accelerated Depreciation Policy of Fixed Assets
Zhao Can, Liu Qiren
First published at: Aug 03, 2022
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doi:10.16538/j.cnki.jfe.20220614.301
Journal of Finance and Economics, Vol. 48, Issue 08, pp. 109 - 123
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