Anti‐Corruption and Corporate Tax Burden: Evidence from China

Yunsen Chen, Dengjin Zheng, Peixin Li and Weimin Wang

International Review of Finance, 2020, vol. 20, issue 3, 781-788

Abstract: We examine whether the Chinese government's anti‐corruption enforcement reduces corporate tax burdens. Using a difference‐in‐difference approach, we find tax burdens of firms located in corrupt political leaders’ jurisdictions are lower after these leaders were deposed. An analysis of two tax policy changes shows that the reduction in tax burden is more pronounced when corrupt politicians had more power in levying taxes.

Date: 2020
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