Does public governance matter in corporate tax avoidance? Evidence from the anti-corruption campaign in China
This study examines whether public governance in China has an impact on corporate tax avoidance. The anti-corruption campaign of 2012 is used as a natural experiment, and we run an event study to investigate how it impacted tax avoidance. We find that tax avoidance was significantly lower after the...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Taylor & Francis Group
2025-01-01
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| Series: | Baltic Journal of Economics |
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/1406099X.2025.2488721 |
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