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

Citations

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Cited by:

  1. Dingwen Wu & Hongjian Wang & Haiyan Jiang & Carl Hsin-Han Shen, 2025. "Spill-Over Effect of Tax Policy on the Environment: Evidence from Regression Discontinuity Design," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 88(7), pages 1905-1935, July.
  2. 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.
  3. 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.
  4. Xing, Qiuhang & Li, Mengzhe & Xu, Gaoshuang, 2024. "The impact of tax enforcement on corporate energy efficiency: Evidence from a tax collection reform in China," China Economic Review, Elsevier, vol. 87(C).
  5. 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.
  6. 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.
  7. Xing, Jing & Tam, Eddy H.F., 2024. "Expressways and policy choices of local governments," European Economic Review, Elsevier, vol. 168(C).
  8. He, Guanming, 2016. "Fiscal Support and Earnings Management," The International Journal of Accounting, Elsevier, vol. 51(1), pages 57-84.
  9. Yaohua Qin & He Xiao, 2025. "Air pollution and corporate tax avoidance," Review of Quantitative Finance and Accounting, Springer, vol. 64(1), pages 475-503, January.
  10. Pan, Yang & Wu, Xihao, 2026. "The role of local governments in tax enforcement and tax avoidance by local state-owned enterprises: evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 22(1).
  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. Yao, Yining & Guo, Min & Jiang, Ping & Xu, Lei, 2024. "China's local government debt and firm tax burden," Pacific-Basin Finance Journal, Elsevier, vol. 87(C).
  13. 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).
  14. 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.
  15. Wang, Changrong & Richardson, Grant & Cao, Yanming, 2024. "Long live the walking dead? Corporate tax avoidance and zombie firms in China," The British Accounting Review, Elsevier, vol. 56(3).
  16. Deng, Jiapin & Liu, Qiao & Yan, Se, 2025. "Fostering social capital: The long-term effects of Protestant activities on corporate tax avoidance in modern China," Journal of Economic Behavior & Organization, Elsevier, vol. 234(C).
  17. Huijie Cui & Shiqiang Chen & Dongmin Kong & Yonggen Luo, 2025. "Collectivist Culture and Corporate Tax Avoidance: Evidence from China," Journal of Business Ethics, Springer, vol. 200(2), pages 417-443, August.
  18. Shi, Hanzhong & Wu, Kaishu & Zhai, Kerui, 2025. "Employee education and corporate tax outcomes: Evidence from firm-level reporting," Advances in accounting, Elsevier, vol. 68(C).
  19. 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.
  20. 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.
  21. 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.
  22. Zhang, Yan & Wu, Fang, 2025. "Tax enforcement and corporate overinvestment: Evidence from China’s STB-LTB merger," Economic Analysis and Policy, Elsevier, vol. 87(C), pages 1212-1231.
  23. 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.
  24. Wen, Wen & Cui, Huijie & Ke, Yun, 2020. "Directors with foreign experience and corporate tax avoidance," Journal of Corporate Finance, Elsevier, vol. 62(C).
  25. 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.
  26. Bai, Yunxia & Liu, Xiaohan & Alam, Fahad, 2025. "Corporate tax avoidance and stock returns: Unveiling the moderating mechanism of tax plans," International Review of Financial Analysis, Elsevier, vol. 106(C).
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