Xuefeng, Qian; Tian, Bifei; Reed, W. Robert; Chen, Ziruo - 2018
This paper investigates profit-shifting behaviour among multinational corporations (MNCs) in China. The authors exploit … the flat-rate structure of China’s corporate income tax, along with its system of targeted, preferential rates, to … find evidence consistent with profit-shifting. However, this approach is suspect because the nature of China’s tax …