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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| Main Authors: | , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2019
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| Subjects: | |
| 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 |