The Unintended Consequence of Land Finance: Evidence from Corporate Tax Avoidance

Using a large sample of unlisted industrial firms in China, we find that a decrease in local governments’ land transfer revenues leads to lower tax avoidance by firms within their jurisdiction. Our cross-sectional variation tests suggest that the tax-avoidance-reduction effect is stronger in cities...

Ausführliche Beschreibung

Bibliographische Detailangaben

Veröffentlicht in:	Management science 2022-11, Vol.68 (11), p.8319-8342
1. Verfasser:	Chen, Tao
Format:	Artikel
Sprache:	eng
Schlagworte:	Companies Corporate taxes Enforcement Finance Jurisdiction Land land finance Local government political incentives Public land transfers Tax avoidance tax enforcement Taxation
Online-Zugang:	Volltext
Tags:	Tag hinzufügen Keine Tags, Fügen Sie den ersten Tag hinzu!