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Full-Text Articles in Business
What Types Of Publicly Listed Firms Evade Taxes? Evidence From China, Travis K. Chow, Bin Ke, Hongqi Yuan, Yao Zhang
What Types Of Publicly Listed Firms Evade Taxes? Evidence From China, Travis K. Chow, Bin Ke, Hongqi Yuan, Yao Zhang
Research Collection School Of Accountancy
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 …
Corporate In-House Human Capital Investment In Tax Planning, Xia Chen, Qiang Cheng, Travis K. Chow, Yanju Liu
Corporate In-House Human Capital Investment In Tax Planning, Xia Chen, Qiang Cheng, Travis K. Chow, Yanju Liu
Research Collection School Of Accountancy
In-house human capital tax investment is a significant input to a firm’s tax decisions. Yet,due to the lack of data, there is little empirical evidence on how corporate in-house taxdepartments are associated with tax planning and compliance outcomes. Using handcollected data on corporate tax employees in S&P1500 firms over the period 2009-2014, wefind that in-house tax planning investments lead to greater tax avoidance, in-house taxcompliance investments lead to lower tax risk, while general tax investments achieve bothgoals. We obtain the same inferences when controlling for endogeneity or using changespecifications. We also find that the effects of in-house tax investments are …