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Article: Competition and corporate tax avoidance: Evidence from Chinese industrial firms

TitleCompetition and corporate tax avoidance: Evidence from Chinese industrial firms
Authors
KeywordsCompetition (economics)
Income distribution
Industrial investment
Industrial production
Market system
Issue Date2009
PublisherBlackwell Publishing Ltd. The Journal's web site is located at http://www.blackwellpublishing.com/journals/ECOJ
Citation
Economic Journal, 2009, v. 119 n. 537, p. 764-795 How to Cite?
AbstractThis article investigates whether market competition enhances the incentives of Chinese industrial firms to avoid corporate income tax. We estimate the effects of competition on the relationship between firms'reported accounting profits and their imputed profits based on the national income account. To cope with measurement errors and potential endogeneity, we use instrumental variables, exogenous policy shocks and other robustness analysis. We find robust and consistent evidence that firms in more competitive environments engage in more tax avoidance activities. Moreover, all else equal, firms in relatively disadvantageous positions demonstrate stronger incentives to avoid corporate income tax. © Journal compilation © 2009 by the Royal Economic Society (Registered Charity No. 231508).
Persistent Identifierhttp://hdl.handle.net/10722/60173
ISSN
2015 Impact Factor: 2.37
2015 SCImago Journal Rankings: 3.390
References

 

DC FieldValueLanguage
dc.contributor.authorCai, Hen_HK
dc.contributor.authorLiu, Qen_HK
dc.date.accessioned2010-05-31T04:05:14Z-
dc.date.available2010-05-31T04:05:14Z-
dc.date.issued2009en_HK
dc.identifier.citationEconomic Journal, 2009, v. 119 n. 537, p. 764-795en_HK
dc.identifier.issn0013-0133en_HK
dc.identifier.urihttp://hdl.handle.net/10722/60173-
dc.description.abstractThis article investigates whether market competition enhances the incentives of Chinese industrial firms to avoid corporate income tax. We estimate the effects of competition on the relationship between firms'reported accounting profits and their imputed profits based on the national income account. To cope with measurement errors and potential endogeneity, we use instrumental variables, exogenous policy shocks and other robustness analysis. We find robust and consistent evidence that firms in more competitive environments engage in more tax avoidance activities. Moreover, all else equal, firms in relatively disadvantageous positions demonstrate stronger incentives to avoid corporate income tax. © Journal compilation © 2009 by the Royal Economic Society (Registered Charity No. 231508).en_HK
dc.languageengen_HK
dc.publisherBlackwell Publishing Ltd. The Journal's web site is located at http://www.blackwellpublishing.com/journals/ECOJen_HK
dc.relation.ispartofEconomic Journalen_HK
dc.rightsThe definitive version is available at www.blackwell-synergy.comen_HK
dc.subjectCompetition (economics)-
dc.subjectIncome distribution-
dc.subjectIndustrial investment-
dc.subjectIndustrial production-
dc.subjectMarket system-
dc.titleCompetition and corporate tax avoidance: Evidence from Chinese industrial firmsen_HK
dc.typeArticleen_HK
dc.identifier.emailLiu, Q: qliu@hku.hken_HK
dc.identifier.authorityLiu, Q=rp01078en_HK
dc.description.naturelink_to_subscribed_fulltext-
dc.identifier.doi10.1111/j.1468-0297.2009.02217.xen_HK
dc.identifier.scopuseid_2-s2.0-62749120241en_HK
dc.identifier.hkuros147682en_HK
dc.identifier.hkuros177112-
dc.relation.referenceshttp://www.scopus.com/mlt/select.url?eid=2-s2.0-62749120241&selection=ref&src=s&origin=recordpageen_HK
dc.identifier.volume119en_HK
dc.identifier.issue537en_HK
dc.identifier.spage764en_HK
dc.identifier.epage795en_HK
dc.publisher.placeUnited Kingdomen_HK
dc.identifier.scopusauthoridCai, H=13610607000en_HK
dc.identifier.scopusauthoridLiu, Q=55429572300en_HK
dc.identifier.citeulike4178299-

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