What types of publicly listed firms evade taxes? Evidence from China
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...
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| Main Authors: | , , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2018
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| Subjects: | |
| 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 |
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| Institution: | Singapore Management University |
| Language: | English |