作者：Tang, Tanya; Mo, Phyllis Lai Lan; Chan, K. Hung
作者单位：Brock University; City University of Hong Kong; Hong Kong Shue Yan University; Lingnan University
摘要：Local governments play dual, but conflicting, roles in China's tax system. That is, they are both tax collectors and controlling shareholders of firms subject to tax payments. We investigate how local governments balance their tax collection and tax avoidance incentives. We find that the conflicts between central and local governments arising from the 2002 tax sharing reform have led to more tax avoidance by local government controlled firms, particularly when the local government's ownership ...
