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- Publisher
- Emerald Publishing
- Copyright
- Copyright © 2011 Emerald Group Publishing Limited. All rights reserved.
- ISSN
- 2040-8749
- DOI
- 10.1108/20408741111178799
- Publisher site
- See Article on Publisher Site
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.
Journal
Nankai Business Review International – Emerald Publishing
Published: Oct 4, 2011
Keywords: China; Corporate taxation; Public ownership; Private ownership; Institutional environment; Marketization index; Inside ownership; State‐owned firms; Chinese listed firms; Effective tax rate