Work

Local government debt and corporate tax avoidance: Evidence from China

Year: 2023

Type: article

Source: Finance research letters

DOI: 10.1016/j.frl.2023.104766

Authors: Pin Peng, Gaoyi Lin

Institutions: Hunan University of Finance and Economics, Guangdong University of Foreign Studies

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: closed

Funders: Ministry of Education of the People's Republic of China, Guangdong Science and Technology Department, Research Foundation of GDUFS, Humanities and Social Sciences Youth Foundation, Ministry of Education of the People's Republic of China, Basic and Applied Basic Research Foundation of Guangdong Province

Awards: G361328319, G6086581962, G8637775075

OpenAlex ID: W4388914973

FWCI: 13.98

Cites: 17

Cited by: 24

Related to: 10