Matches in SemOpenAlex for { <https://semopenalex.org/work/W4282003114> ?p ?o ?g. }
- W4282003114 endingPage "415" @default.
- W4282003114 startingPage "379" @default.
- W4282003114 abstract "This paper investigates the impact of the minimum wage (MW) on corporate tax avoidance. By exploiting heterogeneity in the MW level across cities and over time in China, we find that increases in the MW are associated with greater tax avoidance by firms. Our results are robust to the consideration of a sample of contiguous firms in two adjacent cities subject to different MWs, and a difference-in-differences research design that exploits the enactment of the Labor Contract Law in 2008 as an exogenous shock to the MW. In cross-sectional analyses, we find that the positive impact of MWs on tax avoidance is more pronounced for firms with higher labour intensity, greater financial constraints, and less product market power and in regions with laxer enforcement. Our paper suggests that the MW policy imposes substantial, albeit likely unintended, externalities on corporate tax. Our findings can help inform policymakers of more potential implications of MW policies." @default.
- W4282003114 created "2022-06-13" @default.
- W4282003114 creator A5033549542 @default.
- W4282003114 creator A5036147113 @default.
- W4282003114 creator A5041271611 @default.
- W4282003114 date "2022-05-27" @default.
- W4282003114 modified "2023-10-06" @default.
- W4282003114 title "The minimum wage and corporate tax avoidance" @default.
- W4282003114 cites W1583257973 @default.
- W4282003114 cites W1594743862 @default.
- W4282003114 cites W1973819098 @default.
- W4282003114 cites W1990966575 @default.
- W4282003114 cites W2029099701 @default.
- W4282003114 cites W2050265563 @default.
- W4282003114 cites W2079411743 @default.
- W4282003114 cites W2096684396 @default.
- W4282003114 cites W2108950268 @default.
- W4282003114 cites W2110531297 @default.
- W4282003114 cites W2126441042 @default.
- W4282003114 cites W2130066309 @default.
- W4282003114 cites W2154391733 @default.
- W4282003114 cites W2237095878 @default.
- W4282003114 cites W2307641248 @default.
- W4282003114 cites W2399751332 @default.
- W4282003114 cites W2466635327 @default.
- W4282003114 cites W2522909199 @default.
- W4282003114 cites W2544452877 @default.
- W4282003114 cites W2550303043 @default.
- W4282003114 cites W2593705280 @default.
- W4282003114 cites W2599184542 @default.
- W4282003114 cites W2604972970 @default.
- W4282003114 cites W2606331606 @default.
- W4282003114 cites W2765387322 @default.
- W4282003114 cites W2766587317 @default.
- W4282003114 cites W2767021095 @default.
- W4282003114 cites W2804457173 @default.
- W4282003114 cites W2903797332 @default.
- W4282003114 cites W2955359797 @default.
- W4282003114 cites W3022790766 @default.
- W4282003114 cites W3023160244 @default.
- W4282003114 cites W3121328966 @default.
- W4282003114 cites W3121343181 @default.
- W4282003114 cites W3121805873 @default.
- W4282003114 cites W3121871026 @default.
- W4282003114 cites W3122286255 @default.
- W4282003114 cites W3122286732 @default.
- W4282003114 cites W3122464236 @default.
- W4282003114 cites W3122786476 @default.
- W4282003114 cites W3123151807 @default.
- W4282003114 cites W3123214587 @default.
- W4282003114 cites W3123370681 @default.
- W4282003114 cites W3123452386 @default.
- W4282003114 cites W3123545589 @default.
- W4282003114 cites W3123629512 @default.
- W4282003114 cites W3123753159 @default.
- W4282003114 cites W3123845365 @default.
- W4282003114 cites W3123872135 @default.
- W4282003114 cites W3123906914 @default.
- W4282003114 cites W3124063746 @default.
- W4282003114 cites W3124170598 @default.
- W4282003114 cites W3124200290 @default.
- W4282003114 cites W3124466116 @default.
- W4282003114 cites W3124481312 @default.
- W4282003114 cites W3124557370 @default.
- W4282003114 cites W3124642341 @default.
- W4282003114 cites W3125037295 @default.
- W4282003114 cites W3125431305 @default.
- W4282003114 cites W3125532177 @default.
- W4282003114 cites W3125732727 @default.
- W4282003114 cites W3125763623 @default.
- W4282003114 cites W3125792879 @default.
- W4282003114 cites W3125892526 @default.
- W4282003114 cites W3125951695 @default.
- W4282003114 cites W4239500287 @default.
- W4282003114 cites W4249375303 @default.
- W4282003114 cites W4249483377 @default.
- W4282003114 doi "https://doi.org/10.1080/00014788.2022.2045893" @default.
- W4282003114 hasPublicationYear "2022" @default.
- W4282003114 type Work @default.
- W4282003114 citedByCount "1" @default.
- W4282003114 countsByYear W42820031142022 @default.
- W4282003114 crossrefType "journal-article" @default.
- W4282003114 hasAuthorship W4282003114A5033549542 @default.
- W4282003114 hasAuthorship W4282003114A5036147113 @default.
- W4282003114 hasAuthorship W4282003114A5041271611 @default.
- W4282003114 hasConcept C100001284 @default.
- W4282003114 hasConcept C126322002 @default.
- W4282003114 hasConcept C144133560 @default.
- W4282003114 hasConcept C145236788 @default.
- W4282003114 hasConcept C16118543 @default.
- W4282003114 hasConcept C162077342 @default.
- W4282003114 hasConcept C162324750 @default.
- W4282003114 hasConcept C165696696 @default.
- W4282003114 hasConcept C175444787 @default.
- W4282003114 hasConcept C17744445 @default.
- W4282003114 hasConcept C185592680 @default.
- W4282003114 hasConcept C198531522 @default.
- W4282003114 hasConcept C199539241 @default.