Towards Common Prosperity: Accelerated Depreciation Policy of Fixed Assets and Labor Income Share

While achieving common prosperity necessitates a focus on the efficiency and equity of the primary income distribution, income inequality persists in China. As a critical tax incentive mechanism, China’s Accelerated Depreciation Policy (ADP) of fixed assets not only promotes important changes in cor...

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Bibliographic Details
Main Authors: Ying Yang, Bing Zeng
Format: Article
Language:English
Published: MDPI AG 2025-03-01
Series:International Journal of Financial Studies
Subjects:
Online Access:https://www.mdpi.com/2227-7072/13/1/46
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