Purpose The study aims to examine whether city-level investment climate, local government effectiveness and corporate income tax rates influence the spatial distribution of foreign direct investment (FDI) across cities in China. Design/methodology/approach The study uses regression analysis...

This paper examines the relationship between corporate social responsibility (CSR) and corporate tax in an environment where we expect this relation to be affected by the degree of market and institutional developments. Taking advantage of substantial crossregional variations in institutions in...

This study examines how public and private firms responded to the 2008 tax rate reduction in China from 33 percent to 25 percent. We find that private firms report significantly more income-decreasing accruals than public firms in 2007, prior to the tax rate reduction. These negative accruals...