Economic policy uncertainty and corporate tax avoidance: Evidence from China

Huayu Shen, Fei Hou, Miaowei Peng, Hao Xiong and Haohao Zuo

Pacific-Basin Finance Journal, 2021, vol. 65, issue C

Abstract: This study investigates the influence of economic policy uncertainty (EPU) on corporate tax avoidance (CTA) for Chinese listed firms. We find that EPU significantly and negatively influences CTA. Moreover, state ownership, internal control quality and government subsidy attenuate the negative effect of EPU on CTA, and managerial shareholding and high financial constraint strengthen the negative effect of EPU on CTA.

Keywords: Economic policy uncertainty; State-owned firms; Internal control; Tax avoidance (search for similar items in EconPapers)
Date: 2021
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Citations: View citations in EconPapers (12)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:pacfin:v:65:y:2021:i:c:s0927538x2100007x

DOI: 10.1016/j.pacfin.2021.101500

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