Local government debt and corporate tax avoidance: Evidence from China

Author:

Shen Zhihan,Zhang Ruipeng,Li Peigong

Funder

Capital University of Economics and Business

Publisher

Elsevier BV

Reference64 articles.

1. Growth and productivity: The role of government debt;Afonso;International Review of Economics & Finance,2013

2. Financial constraints and future tax outcome volatility;Akamah;Journal of Business Finance & Accounting,2021

3. Home country tax system characteristics and corporate tax avoidance: International evidence;Atwood;The Accounting Review,2012

4. The Ricardian approach to budget deficits;Barro;The Journal of Economic Perspectives,1989

5. Why pay more? Corporate tax avoidance through transfer pricing in OECD countries;Bartelsman;Journal of Public Economics,2003

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