Legal environment and corporate tax avoidance : a geographic discontinuity design based on the Great Wall in China
Ming Gao, Qiankun Gu, Shijun He, Dongmin Kong
| Year of publication: |
2023
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|---|---|
| Authors: | Gao, Ming ; Gu, Qiankun ; He, Shijun ; Kong, Dongmin |
| Published in: |
Finance research letters. - Amsterdam [u.a.] : Elsevier, ISSN 1544-6123, ZDB-ID 2181386-3. - Vol. 53.2023, p. 1-8
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| Subject: | Bureaucratic systems | Corporate tax avoidance | Great Wall | Regression discontinuity design | China | Steuervermeidung | Tax avoidance | Regressionsanalyse | Regression analysis | Unternehmensbesteuerung | Corporate taxation | Körperschaftsteuer | Corporate income tax |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.frl.2023.103663 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014472486