This paper synthesizes the major empirical findings of the burgeoning tax avoidance research in China from the accounting, finance, and economics literature over the last 13years. It surveys the evidence in four main areas: (1) the mechanisms through which Chinese firms avoid income taxes; (2)...

This paper synthesizes the major empirical findings of the burgeoning tax avoidance research in China from the accounting, finance, and economics literature over the last 13years. It surveys the evidence in four main areas: (1) the mechanisms through which Chinese firms avoid income taxes; (2)...

We derive determinants of tax avoidance by means of a multi-task principal-agent model. We extend prevailing models by integrating both corporate and individual income taxation as well as by including tax planning effort in the agent’s action portfolio. Our model shows novel and apparently...