Fiscal Reform and the Tax Burden of State-Owned Enterprise in China

Yong-Ching Chiou (), Yao-Chih Hsieh and Wenyi Lin
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Yong-Ching Chiou: Department of Insurance and Finance, National Taichung University of Science and Technology, Taiwan, R.O.C
Yao-Chih Hsieh: Department of Public Finance, Feng Chia University, Taiwan, R.O.C
Wenyi Lin: Graduate Institute of Financial and Economic Law, Feng Chia University, Taiwan, R.O.C

Journal of Economic and Financial Studies (JEFS), 2015, vol. 3, issue 1, 35-50

Abstract: This study examines the link between state-owned enterprises (SOEs) and effective tax rates (ETRs) in China. Based on a sample of China’s listed companies from 1999-2010, this paper uses the institutional environments, socialist planned commodity economy and socialist market economy, to examine the relationship between ETR and SOE. Our results suggest that SOEs are an important determinant of ETR in China. China’s SOEs pay higher effective tax rates and the results are consistent with the SOE hypothesis developed in this paper based on examination of the China’s context.

Keywords: Communist party of China; Effective tax rate; Socialist market economy; State-Owned Enterprise. (search for similar items in EconPapers)
JEL-codes: H11 H21 H25 H32 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:lrc:lareco:v:3:y:2015:i:1:p:35-50

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