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Whack-a-Mole Effect: Social Insurance Policy and Tax Avoidance

https://doi.org/10.2139/ssrn.4877936
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Labor law and innovation revisited
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Employment protection and tax aggressiveness: Evidence from wrongful discharge laws
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How does stock liquidity affect corporate tax noncompliance? Evidence from China✰
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Corporate financial and investment policies when future financing is not frictionless
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Employment protection and share repurchases: Evidence from wrongful discharge laws
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Tax avoidance through re-imports: The case of redundant trade
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Evading by any means? VAT enforcement and payroll tax evasion in China
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Social insurance law and corporate financing decisions in China
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Difference-in-Differences with multiple time periods
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Corporate tax avoidance and high-powered incentives
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Labor unions and tax aggressiveness
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Customer-Supplier Relationships and Corporate Tax Avoidance
inferredcites →https://doi.org/10.1016/j.jfineco.2017.04.001openalex-extracted
Changes in corporate effective tax rates over the past 25 years
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Board diversity, firm risk, and corporate policies
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Social insurance, demographics, and rural-urban migration in China
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The minimum wage and corporate tax avoidance
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The Incidence of the US-China Solar Trade War
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Social protection response to the COVID-19 crisis: options for developing countries
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The Whack-a-Mole Game: Tobin Taxes and Trading Frenzy
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Forecasting Default with the Merton Distance to Default Model
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How Do Pensions Affect Corporate Capital Structure Decisions?
inferredcites →https://doi.org/10.1093/rfs/hhu053openalex-extracted
Labor Protection and Leverage
inferredcites →https://doi.org/10.1093/rfs/hhw059openalex-extracted
Do Firms Engage in Risk-Shifting? Empirical Evidence
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Employment Protection, Investment, and Firm Growth
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Corporate Post-Retirement Benefit Plans and Leverage
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The Effects of Liquidity Shocks on Corporate Investments and Cash Holdings: Evidence from Actuarial Pension Gains/Losses
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A STATE‐PREFERENCE MODEL OF OPTIMAL FINANCIAL LEVERAGE
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Empirical Evidence of Risk Shifting in Financially Distressed Firms
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Pension Contributions and Firm Performance: Evidence from Frozen Defined Benefit Plans
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Employee firing costs and accounting conservatism: Evidence from wrongful discharge laws
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CORPORATE TAX AVOIDANCE: A LITERATURE REVIEW AND RESEARCH AGENDA
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Firing Costs and Capital Structure Decisions
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Employee Costs of Corporate Bankruptcy
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The Regulation of Labor
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Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints?
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Corporate Tax Avoidance and Firm Value
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Structural Reform of Social Security
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Corporate Postretirement Benefit Plans and Real Investment
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Expanding Social Insurance Coverage in Urban China
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How does the Reform of Social Insurance System Affect Corporate Tax Avoidance? Evidence from a Quasi-natural Experiment of the Transfer of Department in Social Insurance Contributions
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Legal Status and the Criminal Activity of Immigrants
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Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence
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Operating Leverage and Corporate Financial Policies
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Do State-Owned Enterprises Avoid Less Tax? Evidence from Mandatory Disclosures of Aggressive Income and Non-Income Tax Avoidance
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Multinational Taxation and R&D Investments
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Do IRS Audits Deter Corporate Tax Avoidance?
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Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities
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Do Socially Responsible Firms Pay More Taxes?
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Financial Constraints and Cash Tax Savings
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An Examination of Corporate Tax Shelter Participants
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The Effects of Executives on Corporate Tax Avoidance
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Domestic Income Shifting by Chinese Listed Firms
inferredcites →https://doi.org/10.2308/atax-50606openalex-extracted
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inferredcites →https://doi.org/10.2308/atax-52135openalex-extracted
The Potential of Tax Surprises to Affect Measures of Tax Avoidance and Researchers' Inferences
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The Institutional Evolution of Social Insurance in China : A Sociological Study of Law Mobilization
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Legal Status and the Criminal Activity of Immigrants
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Employee Firing Costs and Accounting Conservatism: Evidence From Wrongful Discharge Laws
inferredcites →https://doi.org/10.2139/ssrn.3447024openalex-snapshot
The Minimum Wage and Corporate Tax Planning
inferredcites →https://doi.org/10.2139/ssrn.4441906openalex-snapshot
The Incidence of the U.S.-China Solar Trade War
inferredcites →https://doi.org/10.2308/accr-50222openalex-snapshot
Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence
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Incentives for Tax Planning and Avoidance: Evidence from the Field
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