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The impact of fiscal squeeze on corporate tax avoidance behaviors: Evidence from the agricultural tax reform
16 references·0 citing·53 second hop
The impact of fiscal squeeze on corporate tax avoidance behaviors: Evidence from the agricultural tax reform (2023)The impact of fiscal squeeze on corporate…The effect of a fiscal squeeze on tax enforcement: Evidence from a natural experiment in China (2017)The effect of a fiscal squeez…Financial Constraints and Cash Tax Savings (2015)Financial Constraints and Cas…The Influence of a Firm's Business Strategy on its Tax Aggressiveness (2014)The Influence of a Firm's Bus…Tax avoidance, tax management and corporate social responsibility (2012)Tax avoidance, tax management…Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity? (2012)Do Publicly Disclosed Tax Res…Do IRS Audits Deter Corporate Tax Avoidance? 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References

  • 1972Income tax evasion: a theoretical analysis4,964 cited
  • 2004Political turnover and economic performance: the incentive role of personnel control in China3,691 cited
  • 2009Corporate Tax Avoidance and Firm Value1,208 cited
  • 2007Cheating Ourselves: The Economics of Tax Evasion1,181 cited
  • 2007Theft and taxes☆876 cited
  • 2009Competition and Corporate Tax Avoidance: Evidence from Chinese Industrial Firms837 cited
  • 2001Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota784 cited
  • 2015Financial Constraints and Cash Tax Savings624 cited
  • 2005Relative performance evaluation and the turnover of provincial leaders in China600 cited
  • 2006Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia596 cited
  • 2012Do IRS Audits Deter Corporate Tax Avoidance?580 cited
  • 2010Rent-seeking incentives, corporate political connections, and the control structure of private firms: Chinese evidence559 cited
  • 2014The Influence of a Firm's Business Strategy on its Tax Aggressiveness430 cited
  • 2012Tax avoidance, tax management and corporate social responsibility401 cited
  • 2012Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity?

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399 cited
  • 2017The effect of a fiscal squeeze on tax enforcement: Evidence from a natural experiment in China300 cited
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