China's unbundling reform in 2002 aimed to introduce competitiveness into the power industry, especially the generation sector, to improve its operational efficiency. Meanwhile, great concern about a range of environmental problems and global climate change increasingly calls for saving energy...

China's unbundling reform in 2002 aimed to introduce competitiveness into the power industry, especially the generation sector, to improve its operational efficiency. Meanwhile, great concern about a range of environmental problems and global climate change increasingly calls for saving energy...

This paper examines the effect of the supplier’s customer geographic proximity on its tax avoidance. Based on a sample of 4,774 firm-year observations from 2009 to 2019, we find that the supplier’s customer geographic distance is positively associated with the extent of its tax avoidance....