Capital market research in taxation:Do it in China!

• 作者: Ning Cai Oliver Zhen Li
• 来源期刊: 中国会计学刊：英文版
• 学科: 经济
• 关键词: TAX CAPITAL MARKETS China
• 年，卷（期）: 2011,（Z1）
• 页码范围: 1-7
• 页数: 7页
• 分类号: F832.51

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.