Competition and Corporate Tax Avoidance: Evidence from Chinese Industrial Firms
Tóm tắt
Từ khóa
Tài liệu tham khảo
Banerjee, 2004, ‘Do firms want to borrow more? Testing credit constraints using a directed lending program’
Bollinger, 2005, ‘Iatrogenic specification error: a cautionary tale of cleaning data’, Journal of Labor Economics, 23, 235, 10.1086/428028
Bound, 1995, ‘Probelms with instrumental variables estimation when the correlation between the instruments and the endogenous variables is weak’, Journal of American Statistical Association, 90, 443
Cai, 2007, ‘Competition and corporate tax avoidance: evidence from Chinese industrial firms’
Chen, 2005, ‘Internal control and external manipulation: a model of corporate income tax evasion’, Rand Journal of Economics, 36, 151
Cragg, 1993, ‘Testing identifiability and specification in instrumental variable models’, Econometric Theory, 9, 222, 10.1017/S0266466600007519
Crocker, 2005, ‘Corporate tax evasion with agency costs’, Journal of Public Economics, 89, 1593, 10.1016/j.jpubeco.2004.08.003
Cui, 2005, Qiye Shuodeshui Shiwu Chaozhuo (Corporate Income Tax Practice)
Cummins, 2005, ‘The dark side of competitive pressure’, Rand Journal of Economics, 36, 361
Dechow, 1998, ‘The relation between earnings and cash flows’, Journal of Accounting and Economics, 25, 133, 10.1016/S0165-4101(98)00020-2
Desai, 2003, Tax Policy and the Economy, 169
Desai, 2005, ‘The degradation of reported corporate profits’, Journal of Economic Perspectives, 19, 171, 10.1257/089533005775196705
Desai, 2006, ‘Corporate tax avoidance and high powered incentives’, Journal of Financial Economics, 79, 145, 10.1016/j.jfineco.2005.02.002
Desai, 2007, ‘Theft and taxes’, Journal of Financial Economics, 84, 591, 10.1016/j.jfineco.2006.05.005
Desai, 2006, ‘The demand for tax haven operations’, Journal of Public Economics, 90, 513, 10.1016/j.jpubeco.2005.04.004
Feldman, 2007, ‘Estimating tax noncomplicance with evidence from unaudited tax returns’, Economic Journal, 117, 327, 10.1111/j.1468-0297.2007.02020.x
Fisman, 2004, ‘Tax rates and tax evasion: evidence from “missing imports” in China’, Journal of Political Economy, 112, 471, 10.1086/381476
Holz, 2006, ‘No razor’s edge: reexamining Alwyn Young’s evidence for increasing inter‐provincial trade barriers in China’
Kuijs, 2005, ‘SOE dividends: how much and to whom?’
National Statistical Bureau of China, 2006, China Statistical Yearbook
Rajan, 1998, ‘Financial dependence and growth’, American Economic Review, 88, 559
Shi, 2006, ‘Essays on regulations and government decentralization in China’
Shleifer, 2004, ‘Does competition destroy ethical behavior?’, American Economic Review Papers and Proceedings, 94, 414, 10.1257/0002828041301498
Sivadasan, 2006, ‘Tax law changes, income shifting and measured wage inequality: evidence from India’, 10.3386/w12240
Slemrod, 2004, ‘Economics of corporate tax selfishness’, National Tax Journal, 57, 877, 10.17310/ntj.2004.4.06
Slemrod, 2002, Handbook of Public Economics, 1423
Staiger, 1997, ‘Instrumental variables regression with weak instruments’, Econometrica, 65, 557, 10.2307/2171753
Stock, 2002, ‘A survey of weak instruments and weak identification in generalized method of moments’, Journal of Business and Economic Statistics, 20, 518, 10.1198/073500102288618658
Stock, 2005, Identification and Inference for Econometric Models: Essays in Honor of Thomas Rothenberg, 80, 10.1017/CBO9780511614491.006
Wu, 2003, Contemporal Chinese Economic Reforms