The effect of the general anti-avoidance rule on corporate tax avoidance in China

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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...

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Bibliographic Details
Main Authors:	Leung, S., Richardson, G., Taylor, Grantley
Format:	Journal Article
Published:	Elsevier 2019
Online Access:	http://hdl.handle.net/20.500.11937/74611

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