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Capital market research in taxation:Do it in China!

Capital market research in taxation:Do it in China!
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摘要 Starring from MM's theories,we discuss some important topics in capital market research in taxation.We use this article to introduce intuitions and techniques of capital market research in taxation to Chinese researchers.While it is apparent that many Chinese researchers have already mastered these techniques,we hope that more researchers will be interested in this line of research.We believe that China provides fertile ground for capital market research in taxation. Starring from MM's theories,we discuss some important topics in capital market research in taxation.We use this article to introduce intuitions and techniques of capital market research in taxation to Chinese researchers.While it is apparent that many Chinese researchers have already mastered these techniques,we hope that more researchers will be interested in this line of research.We believe that China provides fertile ground for capital market research in taxation.
出处 《China Journal of Accounting Research》 2011年第Z1期1-7,共7页 中国会计学刊(英文版)
关键词 TAX CAPITAL MARKETS China Tax Capital markets China
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参考文献10

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