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Whether Tax Information Exchange Can Reduce Cross-border Tax Evasion?——Evidence from China

Huang Shoufeng ;Luo Xiao ;Lin Wenhui;  
With “Belt and Road Portal” promoting,China's going out enterprises and foreign direct investment experience rapid growth.At the same time,China's enterprises using tax havens to implement cross-border tax avoidance has also attracted government's attention.This paper used the data of 2008-2019 China's listed companies,which set up subsidiaries in the tax havens,to combine a fixed effect panel model.Then employed a different-in-different estimation to identify the effect of TIEAs.The empirical result shows that TIEAs can reduce the tax avoidance dramatically in the short run.Further mechanism analysis found that enterprises can conduct cross-border tax avoidance through connected transaction,and TIEAs can reduce it.The findings of this paper are helpful to understand the anti-tax avoidance effect of tax information exchange in China,and provide theoretical support to improve the working mechanism and combat cross-border tax avoidance.
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