Publication Type
Working Paper
Version
publishedVersion
Publication Date
5-2018
Abstract
Using the mandatory disclosure of detected corporate tax evasion cases in China, we examine the types of publicly listed firms that evade taxes. We use a bivariate probit model to account for the partial observability of tax evasion. Our regression results are different from those using the reduced form probit model that ignores the partial observability of tax evasion. Our results are also different from those of prior research on the determinants of corporate tax avoidance using the effective tax rate (ETR) as a proxy for tax avoidance, suggesting that ETR may not be a good proxy for aggressive tax avoidance.
Keywords
Tax Avoidance, Tax Evasion, China, Government Ownership
Discipline
Accounting
Research Areas
Corporate Reporting and Disclosure
First Page
1
Last Page
56
Publisher
SSRN
Citation
CHOW, Travis K.; KE, Bin; YUAN, Hongqi; and ZHANG, Yao.
What types of publicly listed firms evade taxes? Evidence from China. (2018). 1-56.
Available at: https://ink.library.smu.edu.sg/soa_research/1856
Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-No Derivative Works 4.0 International License.