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Does corporate donation lead to more tax aggressiveness?

Yuan, Cheng; Li, Yue; Hu, Tao - In: China economic quarterly international : CEQI 2 (2022) 1, pp. 29-41

With regard to the supply of public goods, existing literature mainly focuses on the crowding out effect of public provision of public goods on private provision, while the adverse effect has been largely neglected. In this paper, building on the perspective of private provision's impact on...

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Tax aggressiveness and the proportion of quantitative information in income tax footnotes

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Board gender quotas, female directors and corporate tax aggressiveness : a causal approach

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The effects of concession timing, perceived fairness and aggressiveness on tax negotiation offers

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The effect of shareholder-debtholder conflicts on corporate tax aggressiveness : evidence from dual holders

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