Abstract
As an important area of governance, corporate tax management has been researched a great deal in western countries. But the corporate environment in these countries differs, often significantly, from that in transition or only partially marketized economies.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
References
Aguilera, R. V. (2005). Corporate governance and director accountability: An institutional comparative perspective. British Journal of Management, 16, S39–S53. https://doi.org/10.1111/j.1467-8551.2005.00446.x.
Ang, Y. Y. (2016). How China escaped the poverty trap. Ithaca: Cornell University Press.
Bleck, A., & Liu, X. (2007). Market transparency and the accounting regime. Journal of Accounting Research, 45(2), 229–256. https://doi.org/10.1111/j.1475-679X.2007.00231.x.
Chen, S., Chen, X., Cheng, Q., & Shevlin, T. (2010). Are family firms more tax aggressive than non-family firms? Journal of Financial Economics, 95(1), 41–61. https://doi.org/10.1016/j.jfineco.2009.02.003.
Desai, M. A., & Dharmapala, D. (2009). Corporate tax avoidance and firm value. The Review of Economics and Statistics, 91(3), 537–546.
Jin, L., & Myers, S. C. (2006). R2 around the world: New theory and new tests. Journal of Financial Economics, 79(2), 257–292. https://doi.org/10.1016/j.jfineco.2004.11.003.
Kang, Y.-S., & Kim, B.-Y. (2012). Ownership structure and firm performance: Evidence from the Chinese corporate reform. China Economic Review, 23(2), 471–481. https://doi.org/10.1016/j.chieco.2012.03.006.
Khan, M.H. (1989). Clientelism, corruption and capitalist development: An analysis of state intervention with special reference to Bangladesh (PhD thesis). Cambridge University, Cambridge.
Kim, J.-B., Li, Y., & Zhang, L. (2011). Corporate tax avoidance and stock price crash risk: Firm-level analysis. Journal of Financial Economics, 100(3), 639–662. https://doi.org/10.1016/j.jfineco.2010.07.007.
Krueger, A. O. (1974). The political economy of the rent-seeking society. American Economic Review, 64(3), 291.
Li, S., & Xia, J. (2008). The roles and performance of state firms and non-state firms in China’s economic transition. World Development, 36(1), 39–54. https://doi.org/10.1016/j.worlddev.2007.01.008.
Li, Y., Luo, Y., Wang, J., & Foo, C.-T. (2016). A theory of managerial tax aggression: Evidence from china, 2008–2013 (9702 observations). Chinese Management Studies, 10(1), 12–40. https://doi.org/10.1108/CMS-01-2016-0001.
Liu, Z. (2014). Tax system of the People’s Republic of China (In Chinese and English Version) (L. Du, Trans., 8th ed.). Beijing, China: China Taxation Publishing House.
Sen, A. (1983). Carrots, sticks and economics: Perception problems in incentives. Indian Economic Review, 18(1), 1–16.
Stiglitz, J. E. (2010). Freefall: America, free markets, and the sinking of the world economy. New York and London: W.W. Norton.
Tu, G., Lin, B., & Liu, F. (2013). Political connections and privatization: Evidence from China. Journal of Accounting and Public Policy, 32(2), 114–135. https://doi.org/10.1016/j.jaccpubpol.2012.10.002.
Williamson, O. E. (1985). The economic institutions of capitalism: Firms markets, relational contracting. New York: The Free Press.
Xu, N., Jiang, X., Chan, K. C., & Yi, Z. (2013). Analyst coverage, optimism, and stock price crash risk: Evidence from China. Pacific-Basin Finance Journal, 25, 217–239. https://doi.org/10.1016/j.pacfin.2013.09.001.
Zhang, M., & Rasiah, R. (2015). Institutionalization of state policy: Evolving urban housing reforms in China. Singapore: Springer. https://doi.org/10.1007/978-981-287-570-9.
Author information
Authors and Affiliations
Corresponding author
Rights and permissions
Copyright information
© 2019 The Author(s)
About this chapter
Cite this chapter
Zhang, C., Rasiah, R., Cheong, K.C. (2019). Conclusions. In: Governing Corporate Tax Management. Palgrave Macmillan, Singapore. https://doi.org/10.1007/978-981-13-9829-2_6
Download citation
DOI: https://doi.org/10.1007/978-981-13-9829-2_6
Published:
Publisher Name: Palgrave Macmillan, Singapore
Print ISBN: 978-981-13-9828-5
Online ISBN: 978-981-13-9829-2
eBook Packages: Law and CriminologyLaw and Criminology (R0)