Corporate dispersion and tax avoidance

Corporate dispersion and tax avoidance PurposeThe purpose of this paper is to investigate the effects of corporate dispersion on tax avoidance from geographical and institutional dispersion perspectives by using evidence from China.Design/methodology/approachUsing a panel data of Chinese listed firms during 2003-2015, this paper estimates with correlation analysis and multiple regression analysis.FindingsBoth geographical and institutional dispersion are negatively associated with the degree of corporate tax avoidance. Furthermore, corporate governance mechanisms and female chief executive officers can mitigate the negative relation between corporate dispersion and tax avoidance. The results also indicate that ineffective internal control is one of the channels through which corporate dispersion reduces tax avoidance.Originality/valueThis is the first paper about the impact of firm dispersion on the degree of tax avoidance, complementing the research content of diversification and corporate decision-making. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Chinese Management Studies Emerald Publishing

Corporate dispersion and tax avoidance

Chinese Management Studies, Volume 13 (3): 27 – Aug 5, 2019

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Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
1750-614X
DOI
10.1108/CMS-04-2018-0497
Publisher site
See Article on Publisher Site

Abstract

PurposeThe purpose of this paper is to investigate the effects of corporate dispersion on tax avoidance from geographical and institutional dispersion perspectives by using evidence from China.Design/methodology/approachUsing a panel data of Chinese listed firms during 2003-2015, this paper estimates with correlation analysis and multiple regression analysis.FindingsBoth geographical and institutional dispersion are negatively associated with the degree of corporate tax avoidance. Furthermore, corporate governance mechanisms and female chief executive officers can mitigate the negative relation between corporate dispersion and tax avoidance. The results also indicate that ineffective internal control is one of the channels through which corporate dispersion reduces tax avoidance.Originality/valueThis is the first paper about the impact of firm dispersion on the degree of tax avoidance, complementing the research content of diversification and corporate decision-making.

Journal

Chinese Management StudiesEmerald Publishing

Published: Aug 5, 2019

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