Matches in SemOpenAlex for { <https://semopenalex.org/work/W3163287797> ?p ?o ?g. }
- W3163287797 endingPage "441" @default.
- W3163287797 startingPage "417" @default.
- W3163287797 abstract "Abstract Our paper is the first to examine the impact of government‐firm collusion on firm tax avoidance in China by applying an instrumental variable approach. We take political turnover of local leaders as an external shock to the existing collusion and investigate firms' tax avoidance activities during local leadership transition. By using data on political turnover of prefectural leaders and listed firms from 2007 to 2014, we find that political turnover leads to the instability of existing collusion, and consequently a decrease in firm tax avoidance. This provides evidence of the pre‐existing collusion between government and firms. We then rule out the possibility that such change is driven by the effect of political uncertainty or tax competition by considering the heterogeneous effect of firms and cities. Finally, we show that firms' political connections, captured by political ties and ownership of firms, stabilize the existing collusion and help firms maintain their advantage while facing external political shocks." @default.
- W3163287797 created "2021-05-24" @default.
- W3163287797 creator A5007778358 @default.
- W3163287797 creator A5050429959 @default.
- W3163287797 creator A5079112561 @default.
- W3163287797 date "2021-05-10" @default.
- W3163287797 modified "2023-10-16" @default.
- W3163287797 title "Collusion, political connection, and tax avoidance in China" @default.
- W3163287797 cites W1484455236 @default.
- W3163287797 cites W1506145778 @default.
- W3163287797 cites W1507847423 @default.
- W3163287797 cites W1542989426 @default.
- W3163287797 cites W1571383597 @default.
- W3163287797 cites W1624579240 @default.
- W3163287797 cites W1833160571 @default.
- W3163287797 cites W1900592642 @default.
- W3163287797 cites W1966017500 @default.
- W3163287797 cites W1990966575 @default.
- W3163287797 cites W2020082345 @default.
- W3163287797 cites W2027254967 @default.
- W3163287797 cites W2030576955 @default.
- W3163287797 cites W2040954776 @default.
- W3163287797 cites W2055953305 @default.
- W3163287797 cites W2084941546 @default.
- W3163287797 cites W2087405669 @default.
- W3163287797 cites W2112648557 @default.
- W3163287797 cites W2119405326 @default.
- W3163287797 cites W2122014785 @default.
- W3163287797 cites W2153629250 @default.
- W3163287797 cites W2167116332 @default.
- W3163287797 cites W2168363501 @default.
- W3163287797 cites W2193326633 @default.
- W3163287797 cites W2205725233 @default.
- W3163287797 cites W2241090841 @default.
- W3163287797 cites W2279280400 @default.
- W3163287797 cites W2324620190 @default.
- W3163287797 cites W2413884066 @default.
- W3163287797 cites W2461086245 @default.
- W3163287797 cites W2465587637 @default.
- W3163287797 cites W2541423138 @default.
- W3163287797 cites W2746151301 @default.
- W3163287797 cites W2765192269 @default.
- W3163287797 cites W2775074676 @default.
- W3163287797 cites W2895990405 @default.
- W3163287797 cites W2896576028 @default.
- W3163287797 cites W2955871788 @default.
- W3163287797 cites W2991576921 @default.
- W3163287797 cites W3005990175 @default.
- W3163287797 cites W3011160509 @default.
- W3163287797 cites W3023160244 @default.
- W3163287797 cites W3023505870 @default.
- W3163287797 cites W3112477537 @default.
- W3163287797 cites W3121235470 @default.
- W3163287797 cites W3121699679 @default.
- W3163287797 cites W3122975180 @default.
- W3163287797 cites W3123491384 @default.
- W3163287797 cites W3124155004 @default.
- W3163287797 cites W3124185239 @default.
- W3163287797 cites W3124372191 @default.
- W3163287797 cites W3124486812 @default.
- W3163287797 cites W3124553337 @default.
- W3163287797 cites W3124583741 @default.
- W3163287797 cites W3125050916 @default.
- W3163287797 cites W3125217951 @default.
- W3163287797 cites W3125614228 @default.
- W3163287797 cites W4232505725 @default.
- W3163287797 cites W4242989153 @default.
- W3163287797 doi "https://doi.org/10.1111/kykl.12265" @default.
- W3163287797 hasPublicationYear "2021" @default.
- W3163287797 type Work @default.
- W3163287797 sameAs 3163287797 @default.
- W3163287797 citedByCount "11" @default.
- W3163287797 countsByYear W31632877972020 @default.
- W3163287797 countsByYear W31632877972022 @default.
- W3163287797 countsByYear W31632877972023 @default.
- W3163287797 crossrefType "journal-article" @default.
- W3163287797 hasAuthorship W3163287797A5007778358 @default.
- W3163287797 hasAuthorship W3163287797A5050429959 @default.
- W3163287797 hasAuthorship W3163287797A5079112561 @default.
- W3163287797 hasConcept C100001284 @default.
- W3163287797 hasConcept C138885662 @default.
- W3163287797 hasConcept C144133560 @default.
- W3163287797 hasConcept C162324750 @default.
- W3163287797 hasConcept C175444787 @default.
- W3163287797 hasConcept C17744445 @default.
- W3163287797 hasConcept C191935318 @default.
- W3163287797 hasConcept C199539241 @default.
- W3163287797 hasConcept C2778137410 @default.
- W3163287797 hasConcept C2781198186 @default.
- W3163287797 hasConcept C34447519 @default.
- W3163287797 hasConcept C40700 @default.
- W3163287797 hasConcept C41895202 @default.
- W3163287797 hasConcept C514942387 @default.
- W3163287797 hasConcept C551662922 @default.
- W3163287797 hasConcept C556758197 @default.
- W3163287797 hasConcept C94625758 @default.
- W3163287797 hasConceptScore W3163287797C100001284 @default.
- W3163287797 hasConceptScore W3163287797C138885662 @default.