What types of publicly listed firms evade taxes? Evidence from China

• Main Authors: CHOW, Travis K., KE, Bin, YUAN, Hongqi, ZHANG, Yao
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2018
• Subjects: Tax Avoidance; Tax Evasion; China; Government Ownership; Accounting
• Online Access: https://ink.library.smu.edu.sg/soa_research/1856; https://ink.library.smu.edu.sg/context/soa_research/article/2883/viewcontent/SSRN_id3160421.pdf
• Institution: Singapore Management University

Using the mandatory disclosure of detected corporate tax evasion cases in China, we examine the types of publicly listed firms that evade taxes. We use a bivariate probit model to account for the partial observability of tax evasion. Our regression results are different from those using the reduced...