@techreport{6b790d0c4f354a1f8b4f66e0bcda42f4,
title = "Corporate tax planning in China: do Shanghai listed companies make efficient use of tax shields?",
keywords = "capital Structure, tax shields, Chinese listed companies, manufacturing firms",
author = "Timothy Rodgers and C-B. Tse",
note = "The full text is available free from the link given.",
year = "2009",
language = "English",
series = "Economics, Finance and Accounting Applied Research Working Paper Series",
publisher = "Coventry University",
pages = "1--28",
type = "WorkingPaper",
institution = "Coventry University",
}