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An Alternative View on Determinants of the Effective Tax Rate: Evidence from Chinese Listed Companies

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  • Jifeng Cao
  • Yiwen Cui

Abstract

This article proposes a new model for determining the effective tax rate (ETR), which incorporates the accounting-tax conformity theory and identifies ETR determinant variables to fit the Chinese taxation context. The results show that the ETR is statistically significantly associated with preferential tax rates, investment gains, nonoperating expenses, and provisions for impaired assets. The accounting-tax difference ETR determinant variables provide more consistent results than previous typical ETR determinants, such as size, return on assets, leverage, and capital intensity.

Suggested Citation

  • Jifeng Cao & Yiwen Cui, 2017. "An Alternative View on Determinants of the Effective Tax Rate: Evidence from Chinese Listed Companies," Emerging Markets Finance and Trade, Taylor & Francis Journals, vol. 53(5), pages 1001-1014, May.
    • Handle: RePEc:mes:emfitr:v:53:y:2017:i:5:p:1001-1014
    DOI: 10.1080/1540496X.2016.1256113
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