The effect of the general anti-avoidance rule on corporate tax avoidance in China
© 2018 Elsevier Ltd This study examines the effect of the general anti-avoidance rule (GAAR), introduced on January 1, 2008, to enforce corporate tax avoidance laws in China. Based on a sample of 517 Chinese firms over the 2006–2010 period (2585 firm-years), we find a reduction in tax avoidance foll...
| Main Authors: | , , |
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| Format: | Journal Article |
| Published: |
Elsevier
2019
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| Online Access: | http://hdl.handle.net/20.500.11937/74611 |