The effect of corporate tax avoidance on salary distribution : empirical evidence from publicly listed companies in China
Xiaomei Han, Jie Wang, Hanxiu Cheng
| Year of publication: |
2021
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| Authors: | Han, Xiaomei ; Wang, Jie ; Cheng, Hanxiu |
| Published in: |
International review of financial analysis. - Amsterdam [u.a.] : Elsevier, ISSN 1057-5219, ZDB-ID 1133622-5. - Vol. 78.2021, p. 1-17
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| Subject: | Corporate tax avoidance | Employee remuneration | Pay gap | Salary distribution | Total factor productivity | Steuervermeidung | Tax avoidance | China | Aktiengesellschaft | Listed company | Lohnstruktur | Wage structure | Lohn | Wages | Körperschaftsteuer | Corporate income tax | Vergütungssystem | Compensation system | Leistungsentgelt | Performance pay | Unternehmensbesteuerung | Corporate taxation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.irfa.2021.101917 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013254268