Open AccessResearch on the Impact of Tax Shield Effect on Corporate Capital Structure<br/>—Empirical Analysis Based on A-Share Listed Companies
Author(s) -
Lei Lei
Publication year - 2020
Publication title -
modern economy
Language(s) - English
Resource type - Journals
eISSN - 2152-7245
pISSN - 2152-7261
DOI - 10.4236/me.2020.111012
Subject(s) - tax shield , capital structure , corporate tax , monetary economics , business , debt , cost of capital , debt ratio , corporate debt , economics , tax avoidance , tax reform , financial system , state income tax , double taxation , finance , market economy , gross income , incentive