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Environmental tax reform and corporate tax avoidance : a quasi-natural experiment on China’s environmental protection tax law

Jing, Zhongbo; Zhang, Wei; Zhao, Pengcheng; Zhao, Yang - In: The North American journal of economics and finance : a … 76 (2025), pp. 1-23

Persistent link: https://www.econbiz.de/10015372601

Banking Deregulation and Corporate Tax Avoidance

Francis, Bill B. - 2016

We investigate whether tax avoidance substitutes for external financing. We exploit interstate banking deregulation as … a quasi-external shock to examine whether firms engage in less tax avoidance after banking deregulation, because of …

Persistent link: https://www.econbiz.de/10012982419

Corporate social responsibility and tax avoidance : evidence from the 2018 tax reform in Taiwan

Kuo, Chii-Shyan - In: Review of Pacific Basin financial markets and policies … 26 (2023) 1, pp. 1-34

Persistent link: https://www.econbiz.de/10014305183

Spillover effects of VAT self-enforcement properties : evidence based on the replacement of business tax with VAT reform

Liu, Hang; Zhao, Yitong - In: China journal of accounting research : CJAR 16 (2023) 1, pp. 1-17

Replacement of Business Tax with VAT reform in China, this paper adopts a difference-in-differences design to investigate the …

Persistent link: https://www.econbiz.de/10014281506

National measures on taxing the digital economy

Grondona, Veronica; Chowdhary, Abdul Muheet; Uribe, Daniel - 2020

Persistent link: https://www.econbiz.de/10012433970

Impact of a minimum tax rate under the Pillar Two solution on small island developing states

Sharma, Kuldeep - 2022

The Research Paper commences with an overview of Pillar One and Pillar Two followed by detailed discussions on salient provisions of Pillar Two. Pillar Two is envisaged to have a widespread impact on Small Island Developing States (SIDS) which are a distinct group of 38 United Nations (UN)...

Persistent link: https://www.econbiz.de/10013393654

Controlling Shareholders’ Incentive and Corporate Tax Avoidance – A Natural Experiment in China

Li, Oliver Zhen - 2017

The split share structure reform in China aligned the incentive of controlling shareholders with that of minority …

Persistent link: https://www.econbiz.de/10012973472

Government Ownership and Corporate Tax Evasion : Evidence from China

Chow, Travis; Ke, Bin; Yuan, Hongqi; Zhang, Yao - 2021

We examine the effect of government ownership on tax evasion in China. After correcting for the partial observability …

Persistent link: https://www.econbiz.de/10013227148

Asymmetric Corporate Tax Compliance : Evidence from a Tax Reform in China

Cheng, Hua; Nguyen, Duc Duy; Qi, Shusen - 2021

Using the 2008 corporate tax reform in China as a quasi-natural experiment, we find that compared to unaffected firms … firms’ pre-reform tax rates by the plausibly exogenous historical variations in Qing China. We further find that tax …

Persistent link: https://www.econbiz.de/10013232131

Asymmetric Corporate Tax Compliance : Evidence from a Tax Reform in China

Cheng, Hua; Chen, Xiaowei; Qi, Shusen - 2022

Using the 2008 corporate tax reform in China as a quasi-natural experiment, we find a behavioral asymmetry. Compared to …

Persistent link: https://www.econbiz.de/10013492574