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Local tax rebates, corporate tax burdens, and firm migration: Evidence from China

Author

Listed:
  • Wu, Liansheng
  • Wang, Yaping
  • Lin, Bing-Xuan
  • Li, Chen
  • Chen, Shaw

Abstract

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Suggested Citation

  • Wu, Liansheng & Wang, Yaping & Lin, Bing-Xuan & Li, Chen & Chen, Shaw, 2007. "Local tax rebates, corporate tax burdens, and firm migration: Evidence from China," Journal of Accounting and Public Policy, Elsevier, vol. 26(5), pages 555-583.
    • Handle: RePEc:eee:jappol:v:26:y:2007:i:5:p:555-583
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    Citations

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    Cited by:

    1. Feng, Xunan & Johansson, Anders C. & Zhang, Tianyu, 2015. "Mixing business with politics: Political participation by entrepreneurs in China," Journal of Banking & Finance, Elsevier, vol. 59(C), pages 220-235.
    2. Yang, Jin & Zhou, Chuanli, 2021. "Does industrial clustering mitigate the sensitivity of firm relocation to tax differentials? The role of financing," Finance Research Letters, Elsevier, vol. 40(C).
    3. Rongjun Long & Wei Lang & Xun Li, 2020. "Does Institutional Embeddedness Promote Regional Enterprises’ Migration? An Empirical Analysis Based on the “Double Transfer” Strategy in Guangdong, China," Sustainability, MDPI, vol. 12(7), pages 1-21, April.
    4. Tang, Tanya & Firth, Michael, 2011. "Can book-tax differences capture earnings management and tax Management? Empirical evidence from China," The International Journal of Accounting, Elsevier, vol. 46(2), pages 175-204, June.
    5. Xuehui Zhang & Zhidong Tan & Bao-Guang Chang & Kam C. Chan, 2019. "Is a Regional Coordination Approach to Air Pollution Management Helpful? Evidence from China," Sustainability, MDPI, vol. 12(1), pages 1-17, December.
    6. He, Guanming, 2016. "Fiscal Support and Earnings Management," The International Journal of Accounting, Elsevier, vol. 51(1), pages 57-84.
    7. Xiaokang Yang & Junbing Xu & Minling Zhu & Yinglong Yang, 2022. "Environmental regulation and corporate tax avoidance—Evidence from China," PLOS ONE, Public Library of Science, vol. 17(1), pages 1-12, January.
    8. Tao Zeng, 2010. "Ownership Concentration, State Ownership, and Effective Tax Rates: Evidence from China’s Listed Firms," Accounting Perspectives, John Wiley & Sons, vol. 9(4), pages 271-289, December.
    9. Wen, Wen & Cui, Huijie & Ke, Yun, 2020. "Directors with foreign experience and corporate tax avoidance," Journal of Corporate Finance, Elsevier, vol. 62(C).
    10. Jinghua Wang & Jiankun Lu, 2021. "Religion and corporate tax compliance: evidence from Chinese Taoism and Buddhism," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 11(2), pages 327-347, June.
    11. Liansheng Wu & Yaping Wang & Wei Luo & Paul Gillis, 2012. "State ownership, tax status and size effect of effective tax rate in China," Accounting and Business Research, Taylor & Francis Journals, vol. 42(2), pages 97-114, June.
    12. Tao Zeng, 2017. "Directors’ and Officers’ Liability Insurance and Aggressive Tax‐Reporting Activities: Evidence from Canada," Accounting Perspectives, John Wiley & Sons, vol. 16(4), pages 345-369, December.

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