{"title":"1980-2020年四个中国企业税率比较","authors":"Robert W. McGee","doi":"10.2139/ssrn.3746077","DOIUrl":null,"url":null,"abstract":"This study compares the top corporate tax rates in the People’s Republic of China, Hong Kong, Macau and Taiwan from 1980-2020, using Tax Foundation data.","PeriodicalId":54058,"journal":{"name":"EJournal of Tax Research","volume":null,"pages":null},"PeriodicalIF":0.9000,"publicationDate":"2020-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"A Comparison of Corporate Tax Rates in the Four Chinas: 1980–2020\",\"authors\":\"Robert W. McGee\",\"doi\":\"10.2139/ssrn.3746077\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study compares the top corporate tax rates in the People’s Republic of China, Hong Kong, Macau and Taiwan from 1980-2020, using Tax Foundation data.\",\"PeriodicalId\":54058,\"journal\":{\"name\":\"EJournal of Tax Research\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.9000,\"publicationDate\":\"2020-12-09\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"EJournal of Tax Research\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/ssrn.3746077\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"LAW\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"EJournal of Tax Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.3746077","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"LAW","Score":null,"Total":0}
A Comparison of Corporate Tax Rates in the Four Chinas: 1980–2020
This study compares the top corporate tax rates in the People’s Republic of China, Hong Kong, Macau and Taiwan from 1980-2020, using Tax Foundation data.
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