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• W2897087872 abstract "Using the 2008 corporate tax reform in China as a quasi-natural experiment, we find that compared to unaffected firms, firms facing tax increases report significantly lower profit margins to avoid paying more taxes, while there is no significant difference for firms facing a tax cut. Our results remain valid after we control for firm fixed effects or instrument firms’ pre-reform tax rates by the plausibly exogenous historical variations in Qing China. We further find that tax increase firms only start to under-report their profits after 2008 when the tax reform became effective, no actions are undertaken in 2007 when the reform was announced. In contrast, tax cut firms under-report their profits in 2007 once they realized the tax decrease in the following years. Lastly, we find that the asymmetric reactions are only valid for private firms, but not for state-owned firms." @default.
• W2897087872 created "2018-10-26" @default.
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• W2897087872 date "2017-01-01" @default.
• W2897087872 modified "2023-09-27" @default.
• W2897087872 title "Asymmetric Corporate Tax Compliance: Evidence from a Tax Reform in China" @default.
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• W2897087872 doi "https://doi.org/10.2139/ssrn.3149271" @default.
• W2897087872 hasPublicationYear "2017" @default.
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