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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Main Authors: | CEN, Ling, MAYDEW, Edward L., ZHANG, Liandong, ZUO, Luo |
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Format: | text |
Language: | English |
Published: |
Institutional Knowledge at Singapore Management University
2017
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Subjects: | |
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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