【作者单位】a School of Accounting and Finance, Business School, The University of Adelaide, 10 Pulteney Street, Adelaide, South Australia 5005, Australia b School of Public Administration, University of International Business and Economics, Room 610, Ning Yuan Building, 10 Huixin East Road, Chaoyang District, Beijing 100029, China c School of International Business, University of International Business and Economics, 10 Huixin Dongjie Road, Chaoyang District, Beijing 100029, China
【年份】2016
【卷号】Vol.12No.2
【页码】141-158
【ISSN】1815-5669
【关键词】Ownership structure Private firms Corporate tax avoidance China
【摘要】 This study examines the association between ownership structure and corporate tax avoidance in publicly-listed private firms in China. We find a significant non-linear association between ownership concentration and tax avoidance that exhibits an inv...
