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Regional administrative monopoly and corporate tax avoidance: evidence from a quasi-natural experiment in China

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  • Rubing Li

Abstract

This paper investigates the effect of implementing anti-monopoly laws on corporate tax avoidance. Based on the data of China’s A-share non-financial listed companies from 2004 to 2015, this research adopts the staggered Difference-in-differences (DID) method to find that implementing the anti-monopoly law provides more incentives for managers to engage in more aggressive tax strategies. Furthermore, this paper finds that the effect of the anti-monopoly law on corporate tax avoidance depends on the scale of firms, state ownership, corporate governance mechanism, and regional economic development. This study provides a new perspective for researching the economic consequences of the anti-monopoly law and offers new empirical evidence for researching the determinants of corporate tax avoidance, providing a theoretical basis and empirical evidence for China to accelerate the construction of a national unified market and the optimization process of the economic system.

Suggested Citation

  • Rubing Li, 2026. "Regional administrative monopoly and corporate tax avoidance: evidence from a quasi-natural experiment in China," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 33(2), pages 247-265, March.
    • Handle: RePEc:taf:raaexx:v:33:y:2026:i:2:p:247-265
    DOI: 10.1080/16081625.2025.2459700
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