Institutional environment, inside ownership and effective tax rate

Tao Zeng

Nankai Business Review International, 2011, vol. 2, issue 4, 348-357

Abstract: Purpose - The purpose of this paper is to examine the effect of institutional environment and inside ownership on the tax reporting practices of Chinese listed firms. Design/methodology/approach - It is an empirical study using a sample of Chinese listed firms for eight years of time periods between 1998 and 2005. Findings - This study finds that in Chinese provinces with more developed institutions, firms have higher effective tax rates; however, firms with inside ownership in these regions have lower effective tax rates. Further analysis shows that the above results hold only for non‐state‐owned firms. Originality/value - The paper presents the first study of the impact of inside ownership and institutional environment on corporate effective tax rate in China.

Keywords: China; Corporate taxation; Public ownership; Private ownership; Institutional environment; Marketization index; Inside ownership; State‐owned firms; Chinese listed firms; Effective tax rate (search for similar items in EconPapers)
Date: 2011
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:nbripp:v:2:y:2011:i:4:p:348-357

DOI: 10.1108/20408741111178799

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