The impact of fiscal squeeze on corporate tax avoidance behaviors: Evidence from the agricultural tax reform-Reference-Cited by-同舟云学术

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The impact of fiscal squeeze on corporate tax avoidance behaviors: Evidence from the agricultural tax reform

Published:2023-09 Issue: Volume:79 Page:890-901
ISSN:0313-5926
Container-title:Economic Analysis and Policy
language:en
Short-container-title:Economic Analysis and Policy

Author:

Zhang Fan^ORCID,Wu Guanghao,Zhu Ling,Zhang Wenzhe

Funder

Natural Science Foundation of Zhejiang Province

National Office for Philosophy and Social Sciences

Publisher

Elsevier BV

Subject

Economics and Econometrics,Economics, Econometrics and Finance (miscellaneous)

Reference35 articles.

1. Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia;Adhikari;J. Account. Public Policy,2006

2. Income tax evasion: A theoretical analysis;Allingham;J. Public Econ.,1972

3. How does law affect finance? An examination of equity tunneling in Bulgaria;Atanasov;J. Financ. Econ.,2010

4. Competition and corporate tax avoidance: Evidence from Chinese industrial firms;Cai;Econ. J.,2009

5. Will a departure from tax-based accounting encourage tax noncompliance? Archival evidence from a transition economy;Chan;J. Account. Econ.,2010

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