Essays on Chinese corporate tax avoidance

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Essays on Chinese corporate tax avoidance

This thesis consists of three self-contained studies on corporate tax avoidance of Chinese firms around the 2008 Corporate Tax Reform. In Chapter 1, we describe the background of this thesis, provide a general introduction of the Tax Reform and outline the motivation of this research. Chapter...

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Bibliographic Details
Main Author:	Lin, Jue
Format:	Thesis (University of Nottingham only)
Language:	English
Published:	2018
Subjects:	Corporate tax avoidance FDI tax treaty earnings management book-tax differences effective tax rate
Online Access:	https://eprints.nottingham.ac.uk/49088/

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