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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

Mixed ownership reform and corporate tax avoidance : evidence of Chinese listed firms

Wang, Wei; Wang, Hua; Wu, Ji - In: Pacific-Basin finance journal 69 (2021), pp. 1-17

Persistent link: https://www.econbiz.de/10013370374

Takeover threats and corporate tax avoidance : evidence from market-oriented control reform in China

Wang, Shihao; Wang, Tao; Wu, Chunxian; Zhang, Jing - In: Emerging markets, finance & trade : a journal of the … 61 (2025) 3, pp. 641-668

Persistent link: https://www.econbiz.de/10015190222

Does ESG performance affect corporate tax avoidance? : evidence from China

Jiang, Hongli; Hu, Wenjie; Jiang, Pengcheng - In: Finance research letters 61 (2024), pp. 1-8

Persistent link: https://www.econbiz.de/10014491033

Will fiscal transparency inhibit corporate tax avoidance? : evidence from China

Cai, Chang; Cao, Xiaomin - In: International tax and public finance 31 (2024) 5, pp. 1274-1294

Persistent link: https://www.econbiz.de/10015080815

Local donation culture and corporate tax avoidance : evidence from China

Ge, Chuanlu; Bi, Yuhan; Xu, Jia - In: Economics & politics 36 (2024) 2, pp. 734-763

Persistent link: https://www.econbiz.de/10014563740

Principal SOE customers and corporate tax avoidance : evidence from the government arrears clearance reform

Wang, Jiaxin; Chen, Jin; Huang, Xiang; Song, Zilong - In: Energy economics 128 (2023), pp. 1-13

Persistent link: https://www.econbiz.de/10015072732

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