How does state-controlling shareholders affect corporate tax avoidance?
Huiting Lin, Yurun He, Maolin Wang, Jiazheng Zhang
| Year of publication: |
2025
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|---|---|
| Authors: | Lin, Huiting ; He, Yurun ; Wang, Maolin ; Zhang, Jiazheng |
| Published in: |
Journal of international financial management & accounting. - Oxford : Wiley-Blackwell, ISSN 1467-646X, ZDB-ID 2016478-6. - Vol. 36.2025, 2, p. 346-367
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| Subject: | cash outflow | performance evaluations pressure | state-controlling shareholders | state-owned capital gains handover system | tax avoidance | Steuervermeidung | Tax avoidance | Aktionäre | Shareholders | Öffentliches Unternehmen | Public enterprise | Corporate Governance | Corporate governance | Wertzuwachssteuer | Capital gains tax | Kapitalertragsteuer | Capital income tax |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/jifm.12228 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015462063