Similar Search Results

Tax avoidance at public corporations driven by shareholder taxes : evidence from changes in dividend tax policy

Amiram, Dan; Bauer, Andrew M.; Frank, Mary Margaret - In: The accounting review : a publication of the American … 94 (2019) 5, pp. 27-55

Persistent link: https://www.econbiz.de/10012121916

Tax avoidance by capital reduction : evidence from corporate tax reform in Japan

Hosono, Kaoru; Hotei, Masaki; Miyakawa, Daisuke - 2017

Persistent link: https://www.econbiz.de/10012132192

International transfer pricing and tax avoidance : evidence from linked trade-tax statistics in the UK

Liu, Li; Schmidt-Eisenlohr, Tim; Guo, Dongxian - 2017

Persistent link: https://www.econbiz.de/10011779578

Mixed ownership reform and corporate tax avoidance : evidence of Chinese listed firms

Wang, Wei; Wang, Hua; Wu, Ji - In: Pacific-Basin finance journal 69 (2021), pp. 1-17

Persistent link: https://www.econbiz.de/10013370374

Asymmetric Corporate Tax Compliance : Evidence from a Tax Reform in China

Cheng, Hua; Chen, Xiaowei; Qi, Shusen - 2022

firms whose taxes were unaffected by the reform, firms whose tax rate increased reported significantly lower profit margins …

Persistent link: https://www.econbiz.de/10013492574

Spillover effects of VAT self-enforcement properties : evidence based on the replacement of business tax with VAT reform

Liu, Hang; Zhao, Yitong - In: China journal of accounting research : CJAR 16 (2023) 1, pp. 1-17

In accordance with the purchasing tax-deduction method and the receipt-based value added tax (VAT) system, the same transaction can be recorded by two firms, which creates self-enforcement properties, thereby restraining tax avoidance. Using the Replacement of Business Tax with VAT reform in...

Persistent link: https://www.econbiz.de/10014281506