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Local tax rebates, corporate tax burdens, and firm migration: Evidence from China · Study

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ArticleLocal tax rebates, corporate tax burdens, and firm migration: Evidence from China

Liansheng Wu2007

OA

Articlegreen2007

Local tax rebates, corporate tax burdens, and firm migration: Evidence from China

Liansheng Wu · Yaping Wang · Bingxuan Lin · Shaw Chen

83 citations·0/0 files stored·Journal of Accounting and Public Policy

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Corporate Taxation and Avoidance Local Government Finance and Decentralization Taxation and Compliance Studies

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References

1994Fiscal Paradise: Foreign Tax Havens and American Business 1997Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data 2001Empirical tax research in accounting 1991Taxes and Business Strategy: A Planning Approach 1983Taxes and firm size 1982Effective corporate tax rates the effect of size, capital intensity, leverage, and other factors 1998Cross-Jurisdictional Income Shifting and Earnings Valuation 1993Geographic Income Shifting by Multinational Corporations in Response to Tax Rate Changes

Cited by

2015Mixing business with politics: Political participation by entrepreneurs in China 2017Controlling Shareholders’ Incentive and Corporate Tax Avoidance: A Natural Experiment in China 2017Ownership structure and tax aggressiveness of Chinese listed companies 2012Tax-Induced Earnings Management in Emerging Markets: Evidence from China 2010Ownership Concentration, State Ownership, and Effective Tax Rates: Evidence from China’s Listed Firms*

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Year2007

Typearticle

Published2007-09-01

VenueJournal of Accounting and Public Policy

ISSN-L0278-4254

Languageen

Citations83

Files0 public / 0

ShelfCorporate Taxation and Avoidance

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doi10.1016/j.jaccpubpol.2007.08.003

openalex_workW2063106975

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2016

Fiscal Support and Earnings Management

2013Fiscal centralization, government control and corporate tax burden: Evidence from China

2019Customer Concentration, Tax Collection Intensity, and Corporate Tax Avoidance