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Local government debt and corporate tax avoidance: Evidence from China · Study

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ArticleLocal government debt and corporate tax avoidance: Evidence from China

Pin Peng2023

Article2023

Local government debt and corporate tax avoidance: Evidence from China

Pin Peng · Gaoyi Lin

24 citations·0/0 files stored·Finance research letters

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Corporate Taxation and Avoidance Local Government Finance and Decentralization Fiscal Policies and Political Economy

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References

2010New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index 2009Corporate Tax Avoidance and Firm Value 2014Government connections and financial constraints: Evidence from a large representative sample of Chinese firms 2014A century of capital structure: The leveraging of corporate America 2019Government debt and corporate leverage: International evidence 2013Government ownership, corporate governance and tax aggressiveness: evidence from China 2014Corporate Ownership, Governance and Tax Avoidance: An Interactive Effects 2022Does government debt impede firm innovation? Evidence from the rise of LGFVs in China

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Details

Year2023

Typearticle

Published2023-11-22

VenueFinance research letters

ISSN-L1544-6123

Languageen

Citations24

Files0 public / 0

ShelfCorporate Taxation and Avoidance

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doi10.1016/j.frl.2023.104766

openalex_workW4388914973

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