Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 206

Full Length Research Paper

Do the changes in tax incentives encourage direct investment in China by Taiwanese enterprises?

Wan-Ying Lin
  • Wan-Ying Lin
  • Department of Accounting, National Chengchi University, Taiwan.
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Jui-Chih Wang
  • Jui-Chih Wang
  • Department of Accounting Information, National Taipei Business University, No.321, Sec.1, Jinan Rd., Zhongzhen District, Taipei City 100, Taiwan.
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  •  Received: 21 May 2014
  •  Accepted: 25 September 2014
  •  Published: 30 September 2014

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