Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

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

16 references·14 citing·36 second hop

FromToDepth

this work references cited by second hop

References

1994Fiscal Paradise: Foreign Tax Havens and American Business1,210 cited
1997Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data961 cited
2001Empirical tax research in accounting956 cited
1991Taxes and Business Strategy: A Planning Approach920 cited
1983Taxes and firm size881 cited
1982Effective corporate tax rates the effect of size, capital intensity, leverage, and other factors400 cited
1998Cross-Jurisdictional Income Shifting and Earnings Valuation296 cited
1993Geographic Income Shifting by Multinational Corporations in Response to Tax Rate Changes278 cited
2019Taxation and Economic Development256 cited
2003Effective tax rates and the “industrial policy” hypothesis: evidence from Malaysia226 cited
1993The Impact of U.S. Tax Law Revision on Multinational Corporations' Capital Location and Income-Shifting Decisions223 cited
1998Taxes and firm size in pacific-basin emerging economies110 cited
1998The Effect of Taxes on Production Location100 cited
2002Government Shareholding and the Value of China's Modern Firms99 cited
2002Corporate multistate tax planning: benefits of multiple jurisdictions

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

95 cited

1997Global organizations and taxes: An analysis of the dividend, interest, royalty, and management fee payments between U.S. multinationals' foreign affiliates92 cited

Cited by

2015Mixing business with politics: Political participation by entrepreneurs in China114 cited
2017Controlling Shareholders’ Incentive and Corporate Tax Avoidance: A Natural Experiment in China82 cited
2017Ownership structure and tax aggressiveness of Chinese listed companies81 cited
2012Tax-Induced Earnings Management in Emerging Markets: Evidence from China79 cited
2010Ownership Concentration, State Ownership, and Effective Tax Rates: Evidence from China’s Listed Firms*60 cited
2016Fiscal Support and Earnings Management39 cited
2013Fiscal centralization, government control and corporate tax burden: Evidence from China36 cited
2019Customer Concentration, Tax Collection Intensity, and Corporate Tax Avoidance31 cited
2012New evidence on determinants of corporate effective tax rates31 cited
2021Customer and tax behaviour: how customer concentration affect suppliers’ tax avoidance27 cited
2022The effect of government industrial policies on corporate accounting conservatism27 cited
2011Institutional environment, inside ownership and effective tax rate20 cited
2024Collectivist Culture and Corporate Tax Avoidance: Evidence from China19 cited
2014Earnings management around tax rate reduction: evidence from China's 2007 corporate tax reform19 cited