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Corporate Social Responsibility, Institutional Environments, and Tax Avoidance: Evidence from a Subnational Comparison in China
We examine the association between mandatory corporate social responsibility (CSR) disclosure and economic contribution (tax payments) in China, where we expect this association to be affected by a region's institutional attributes. E...
文献获取Growth, Governance and Corruption in the Presence of Threshold Effects: Theory and Evidence
We study the joint determination of corruption and economic growth. Our model can generate multiple equilibria when complementarity between corruption a...
The relationship of corporate tax avoidance, cost of debt and institutional ownership: Evidence from Malaysia
The primary aims of this study are to identify whether there is any relationship between corporate tax avoidance and the cost of debt, and whether the level of institutional ownership moderates this relationship, with two hypotheses t...
Tax Administration versus Tax Rates: Evidence from Corporate Taxation in Indonesia
We compare two approaches to increasing tax revenue: tax administration and tax rates. We show that when Indonesia moved top regional firms into "medium...
Short-sale deregulation and corporate tax aggressiveness: evidence from the Chinese market
We study whether short selling affects corporate tax aggressiveness. Exploiting staggered short-sale deregulation in the Chinese stock market as a sourc...
Yue Cao
，
Yizhe Dong
，
Tianxiao Guo
， ...
被引量:
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The Economic Consequence of International Financial Reporting Standards Adoption: Evidence from Corporate Tax Avoidance in Gulf States
We examine whether IFRS as an accounting standard affects firm-level tax avoidance in the context of six economies across the Gulf region. We use a sample of 3,393 publicly listed firm-year observations from 2010 to 2016. Results show...
Essays on Corporate Income Taxation and Firm Behavior
This dissertation consists of three contributions to the literature on corporate income taxation. More precisely, it analyzes jurisdictions鈥optimal tax policies when firms have an incentive to reduce their tax payments either by lega...
The Relationship between Corporate Governance and Tax Avoidance Evidence from Germany Using a Regression Discontinuity Design
This paper analyses the relationship between corporate governance and tax avoidance. We use a regression discontinuity design (RDD) in a two-stage instrumental variable and take advantage of the exogenous variation in the ...
Institutional Ownership and Corporate Tax Avoidance: New Evidence
We provide new evidence on the agency theory of corporate tax avoidance (Slemrod 2004; Crocker and Slemrod 2005; Chen and Chu 2005) by showing that incr...
Tax Avoidance by Capital Reduction: Evidence from corporate tax reform in Japan
Using the pro forma standard taxation system introduced in Japan on April 1, 2004 as a natural experiment, we empirically examine how firms reacted to t...
