The DOI matches its Crossref record; 27 of the 27 references it cites were found in a registry or an index.
Competition and Corporate Tax Avoidance: Evidence from Chinese Industrial Firms
Abstract
This article investigates whether market competition enhances the incentives of Chinese industrial firms to avoid corporate income tax. We estimate the effects of competition on the relationship between firms’ reported accounting profits and their imputed profits based on the national income account. To cope with measurement errors and potential endogeneity, we use instrumental variables, exogenous policy shocks and other robustness analysis. We find robust and consistent evidence that firms in more competitive environments engage in more tax avoidance activities. Moreover, all else equal, firms in relatively disadvantageous positions demonstrate stronger incentives to avoid corporate income tax.
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Cites
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A Survey of Weak Instruments and Weak Identification in Generalized Method of Moments
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Corporate tax avoidance and high-powered incentives
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The relation between earnings and cash flows
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Cited by
Processing Trade, Tariff Reductions and Firm Productivity: Evidence from Chinese Firms
Yu, M. (2015) · The Economic Journal · doi:10.1111/ecoj.12127 · Cited by 837
Dang, J., & Motohashi, K. (2015) · China Economic Review · doi:10.1016/j.chieco.2015.03.012 · Cited by 638
Intermediate input imports and innovations: Evidence from Chinese firms' patent filings
Liu, Q., & Qiu, L. D. (2016) · Journal of International Economics · doi:10.1016/j.jinteco.2016.09.009 · Cited by 499
Self-citation
Metadata
- Authors
- Cai, H., & Liu, Q.
- Venue
- The Economic Journal
- Publisher
- Oxford University Press (OUP)
- Published
- 2009-03-16
- Volume
- 119
- Issue
- 537
- Pages
- 764-795
- ISSN
- 0013-0133 (ISSN-L)
- 1468-0297
- OpenAlex
- W1990966575
- Cited by
- 835
- References
- 27
- FWCI
- 47.86
- Type
- journal article
- Language
- en
- Open access
- closed
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