Customer-supplier relationships and corporate tax avoidance

Customer-supplier relationships and corporate tax avoidance

We investigate whether firms in close customer-supplier relationships are better able to identify and implement tax avoidance strategies via supply chains. Consistent with our prediction, we find that both principal customers and their dependent suppliers avoid more taxes than other firms. Further a...

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Bibliographic Details
Main Authors: CEN, Ling, MAYDEW, Edward L., ZHANG, Liandong, ZUO, Luo
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2017
Subjects:
Customers
Industrial organization
Suppliers
Supply chain
Tax avoidance
Accounting
Corporate Finance
Online Access:https://ink.library.smu.edu.sg/soa_research/1703
https://ink.library.smu.edu.sg/context/soa_research/article/2730/viewcontent/CustomerSupplierRelationshipsCorporateTaxAvoidance_2016.pdf
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Institution: Singapore Management University
Language: English

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https://ink.library.smu.edu.sg/soa_research/1703
https://ink.library.smu.edu.sg/context/soa_research/article/2730/viewcontent/CustomerSupplierRelationshipsCorporateTaxAvoidance_2016.pdf

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