Discussion of 'Government ownership, corporate governance and tax aggressiveness: Evidence from China'

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Abstract

In this article, I discuss several aspects of the paper by Chan et al. (2013). After a brief introduction, the next three sections discuss the hypothesized links between government ownership, corporate governance, institutional factors and tax avoidance in Chan et al. (2013). The fifth section investigates some possible extensions on tax research in the setting of China, while the sixth section concludes this discussion.
Original languageEnglish
Pages (from-to)1053 - 1059
Number of pages7
JournalAccounting & Finance
Volume53
Issue number4
DOIs
Publication statusPublished - 2013
Externally publishedYes

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