Institutional environment, ownership and firm taxation

Wenfeng Wu (First Author), Oliver Meng Rui (Participant Author), Chongfeng Wu (Participant Author)

科研成果: 期刊稿件期刊论文

23 引用 (Web of Science)

摘要

This paper examines how ownership type and institutional environment affect firm taxation. Using a sample of Chinese-listed firms from 1999 to 2006, we find that private firms enjoy a lower effective tax rate than local state-owned enterprises. In addition, the preferential taxation of private firms is associated with local government incentives to promote local economic growth. We find that private firms located in regions with a lower level of privatization receive preferential tax treatment. Our results also suggest that decentralization and interjurisdictional competition lead to financial interdependence between local governments and private firms.
源语言英语
页(从-至)17-51
期刊Economics of Transition
21
1
DOI
已出版 - 2013

Corresponding author email

wfwu@sjtu.edu.cn, oliver@ceibs.edu

关键词

  • China
  • Ownership
  • institution
  • interjurisdictional competition
  • taxation

成果物的来源

  • ABDC-A
  • SSCI

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