Government Ownership and Corporate Tax Evasion: Evidence from China

Tax eJournal Pub Date : 2021-05-14 DOI:10.2139/ssrn.3160421
Travis Chow, B. Ke, Hongqi Yuan, Yao Zhang
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引用次数: 3

Abstract

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 form probit model that ignores the partial observability of tax evasion. Our results are also different from those of prior research on the determinants of corporate tax avoidance using the effective tax rate (ETR) as a proxy for tax avoidance, suggesting that ETR may not be a good proxy for aggressive tax avoidance.
政府所有权与企业逃税:来自中国的证据
我们研究了中国政府所有制对逃税的影响。在修正了偷税漏税的部分可观察性后,我们发现国有企业(SOEs)比非国有企业(SOEs)更容易逃税,更不容易被发现。在被发现逃税后,国有企业缴纳的罚款也较低。我们发现,偷税漏税与有效税率(ETRs)正相关,政府所有权对偷税漏税的影响与政府所有权对ETRs的影响相反。我们的研究结果表明,逃税从根本上不同于通常由ETRs衡量的正常避税。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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