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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Bibliographic Details
Main Authors: Hongyan Sun, Chengkun Liu, Jiaqi Jiang, Xu Zhang
Format: Article
Language:English
Published: Taylor & Francis Group 2025-01-01
Series:Baltic Journal of Economics
Subjects:
Online Access:https://www.tandfonline.com/doi/10.1080/1406099X.2025.2488721
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