The minimum wage and corporate tax planning

The minimum wage and corporate tax planning

This paper investigates the impact of the minimum wage (MW) on corporate tax planning. By exploiting heterogeneity in the MW level across cities and over time in China, we find that increases in the MW are associated with greater tax planning by firms. Our results are robust to the consideration of...

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Bibliographic Details
Main Authors: LI, Xiaoxi, LIM, Chee Yeow, XU, Yanping
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2019
Subjects:
Minimum Wage
Tax Avoidance
Labor Cost
Accounting
Taxation
Online Access:https://ink.library.smu.edu.sg/soa_research/1861
https://ink.library.smu.edu.sg/context/soa_research/article/2888/viewcontent/SSRN_id3447024.pdf
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Institution: Singapore Management University
Language: English

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https://ink.library.smu.edu.sg/soa_research/1861
https://ink.library.smu.edu.sg/context/soa_research/article/2888/viewcontent/SSRN_id3447024.pdf

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