Work

The impact of fiscal squeeze on corporate tax avoidance behaviors: Evidence from the agricultural tax reform

Year: 2023

Type: article

Source: Economic Analysis and Policy

DOI: 10.1016/j.eap.2023.07.002

Authors: Fan Zhang, Guanghao Wu, Ling Zhu, Wenzhe Zhang

Institutions: Huazhong University of Science and Technology, Zhejiang University of Finance and Economics, The University of Sydney

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDGs: Peace, justice, and strong institutions, Decent work and economic growth

Open Access status: closed

Funders: National Office for Philosophy and Social Sciences, Natural Science Foundation of Zhejiang Province

Awards: 区域金融势能对地方政府债务融资饥渴风险的空间强化机理研究, G6622025744

OpenAlex ID: W4384025488

FWCI: 14.54

Cites: 35

Cited by: 25

Related to: 10