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The effect of geographic proximity on corporate tax avoidance: Evidence from China

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Cited by:

  1. Bin Wang & Xuejing Liu & Bo Li & Daqian Shi, 2025. "Environmental Regulation and Corporate Greening Governance: New Evidence Based on the Distance Between Enterprises and Environmental Protection Bureaus," SAGE Open, , vol. 15(3), pages 21582440251, September.
  2. Xingchen Li & Guochao Liu & Wen Qi & Yifan Wang & Yanhan Sun, 2024. "Does Supply Chain Transaction Volatility Affect Corporate Sustainability? Evidence from Corporate Tax Burden," Sustainability, MDPI, vol. 16(23), pages 1-20, December.
  3. Lu, Shengfeng & Sun, Yukun & Tian, Hui & Zhao, Yan, 2024. "Geographical proximity to government and corporate litigation behavior: Evidence from China," China Economic Review, Elsevier, vol. 85(C).
  4. Dimitrios Gounopoulos & Chen Huang & Yu Zhang, 2026. "Navigating New Terrain: Domestic Geographical Dispersion and IPO Survival in the United States," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 53(1), pages 352-379, February.
  5. Pattarake Sarajoti & Pattanaporn Chatjuthamard & Pornsit Jiraporn & Sang Mook Lee, 2026. "Climate Change and the Value of Institutional Shareholders: Evidence From the Paris Agreement," Business Strategy and the Environment, Wiley Blackwell, vol. 35(1), pages 1473-1494, January.
  6. Du, Yan & Goodell, John W. & Piljak, Vanja & Vulanovic, Milos, 2022. "Subsidiary financing choices: The roles of institutional distances from home countries," International Review of Financial Analysis, Elsevier, vol. 83(C).
  7. Lu, Mengting & Shu, Haibing, 2026. "The impact of transportation network development on firm investment decisions: Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 95(C).
  8. Yang, Xiaotong & Zhang, Yuan & Zhu, Bing & Shen, Liding, 2025. "Does distance matter? Geographic proximity to EPBs and corporate environmental investment: Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 92(C).
  9. Dongmin Kong & Yue Zhang & Ni Qin, 2025. "Anti-corruption campaign and corporate tax evasion: evidence from China," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(1), pages 1-50, February.
  10. Xiaoli Qiao & Man Wang, 2025. "Geographical Accessibility and Corporate Technological Innovation—Evidence from a Quasi-Natural Experiment," Sustainability, MDPI, vol. 17(11), pages 1-22, May.
  11. Wang, Long & Ji, Wenjun & Zhang, Teng & Liu, Xiaoqian, 2025. "Does distance from government hinder enterprises’ OFDI？Evidence from China," Economic Systems, Elsevier, vol. 49(2).
  12. Alessandro Cirillo & Maria Angela Manzi & Jonathan Bauweraerts & Salvatore Sciascia, 2025. "Tax Avoidance in Family Business: The Ethical Perspective of CEO Transgenerational Responsibility," Journal of Business Ethics, Springer, vol. 198(4), pages 841-864, May.
  13. Tang, Mengxuan & Hu, Yang & Hou, Yang (Greg) & Oxley, Les & Goodell, John W., 2025. "Fintech development, corporate tax avoidance and firm value," International Review of Financial Analysis, Elsevier, vol. 97(C).
  14. Wen, Fenghua & Lin, Diyue & Hu, Lei & He, Shaoyi & Cao, Zhiling, 2023. "The spillover effect of corporate frauds and stock price crash risk," Finance Research Letters, Elsevier, vol. 57(C).
  15. Vu Quang Trinh & Teng Li & Oanh Ha & Jia Liu, 2025. "Board busyness and financial leverage: The impact of corporate tax avoidance," The Financial Review, Eastern Finance Association, vol. 60(3), pages 951-1002, August.
  16. Qiaochao Yuan & Jun Bai, 2025. "Preventive regulation and corporate tax avoidance: Evidence from China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(1), pages 819-856, March.
  17. Caiyun Chen & Yingxuan Li, 2025. "The Impact of Institutional Ownership on Corporate Tax Avoidance in China: An Empirical Test Using Quantile Regression," Discrete Dynamics in Nature and Society, John Wiley & Sons, vol. 2025(1).
  18. Xiong, Jiacai & Yang, Zelin & Wang, Xin & Chan, Kam C., 2023. "Does dialect diversity affect entrepreneurial activities? Evidence from China," Economic Modelling, Elsevier, vol. 128(C).
  19. Anson Au, 2025. "Does Listing Farther Influence Carbon Emissions Production? Evidence From Internationally Cross‐Border Listed Firms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(3), pages 3832-3853, May.
  20. Yan Wang & Muzi Chen & Difang Huang & Xiaoguang Yang, 2025. "Information Content of the Geography of Underwriters on Bond Market," Financial Management, Financial Management Association International, vol. 54(4), pages 719-739, December.
  21. Jiaoliang Jiang & Hengmiao Bao & Shijie Yang, 2025. "The effect of shareholder pressure on stakeholder interests: Evidence from corporate tax avoidance," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 30(3), pages 2492-2513, July.
  22. Nicole Choi & Han Donker & Mark Fedenia & John R. Nofsinger, 2026. "Institutional investors, tax havens, and multinational subsidiaries," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 57(3), pages 314-337, April.
  23. Qi Zhang & Jinghuai She, 2024. "Digital transformation and corporate tax avoidance: An analysis based on multiple perspectives and mechanisms," PLOS ONE, Public Library of Science, vol. 19(9), pages 1-30, September.
  24. Pan, Yang & Wu, Xihao, 2026. "Tax centralization, political connections, and corporate tax avoidance," European Journal of Political Economy, Elsevier, vol. 91(C).
  25. Lina Mao & Chongluan Lu & Guangfan Sun & Chunyan Zhang & Changwei Guo, 2024. "Regional culture and corporate finance: a literature review," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 11(1), pages 1-12, December.
  26. Yiwen Ma & Seoklin Yim & Linghao Zhang, 2026. "The cost of ESG rating disagreement: increased corporate tax avoidance in China," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 33(3), pages 870-901, June.
  27. Jin, Ge & Lv, Wanying & Chen, Wenqiang & Lin, Feiteng, 2025. "Central environmental supervision and corporate tax strategies: Evidence from China's key pollutant-discharging units list," Energy Economics, Elsevier, vol. 149(C).
  28. San, Ziyao & Huang, Zhizhong & Zhou, Ling & Zhou, Zejiang, 2024. "Different lies to different audiences: Tax avoidance versus earnings inflation," Emerging Markets Review, Elsevier, vol. 62(C).
  29. Li, Lidan & Han, Jie & Mo, Shenwei & Yang, Yupeng, 2024. "Tackling competition by reducing emissions: Private firms’ polluting behavior under peer IPOs," International Review of Economics & Finance, Elsevier, vol. 89(PB), pages 232-249.
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