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Judicial Delocalization and Corporate Tax Avoidance: Evidence from China's Circuit Tribunal Reform

https://doi.org/10.2139/ssrn.7156102
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Outgoing claims: the papers this work cites, builds on, or argues with.

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Corrupt tax bureau commissioners and corporate tax avoidance
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Judicial local protectionism in China: An empirical study of IP cases
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A review of tax research
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The incentives for tax planning
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Research in accounting for income taxes
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Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia
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Do United States Tax Court judge attributes influence the resolution of corporate tax disputes?
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Turning Cheap Talk into Economic Growth: On the Relationship Between Property Rights and Judicial Independence
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Government intervention and investment efficiency: Evidence from China
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Securities litigation and corporate tax avoidance
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Does environmental regulation drive away inbound foreign direct investment? Evidence from a quasi-natural experiment in China
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Corruption and firm tax evasion
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Law, finance, and economic growth in China
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Theft and taxes☆
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Are Family Firms More Tax Aggressive Than Non-Family Firms?
inferredcites →https://doi.org/10.1016/j.jfineco.2010.07.007openalex-snapshot
Corporate tax avoidance and stock price crash risk: Firm-level analysis
inferredcites →https://doi.org/10.1016/j.jfineco.2022.01.004openalex-snapshot
How much should we trust staggered difference-in-differences estimates?
inferredcites →https://doi.org/10.1016/j.jpubeco.2008.09.004openalex-snapshot
What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement
inferredcites →https://doi.org/10.1016/j.jpubeco.2021.104587openalex-snapshot
Tax evasion and tax avoidance
inferredcites →https://doi.org/10.1057/s41599-025-05203-1openalex-snapshot
Environmental judicial reform and corporate greenwashing: evidence from China’s environmental public interest litigation pilot
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The effect of institutional ownership on listed companies’ tax avoidance strategies
inferredcites →https://doi.org/10.1080/09638180.2020.1811745openalex-snapshot
Tax Avoidance and Financial Statement Readability
inferredcites →https://doi.org/10.1080/1540496x.2023.2186175openalex-snapshot
The Establishment of Circuit Courts and Corporate Fraud
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Judicial quality and corporate value: evidence from China’s judicial reform
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Law and Finance
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Entropy Balancing for Causal Effects: A Multivariate Reweighting Method to Produce Balanced Samples in Observational Studies
inferredcites →https://doi.org/10.1111/1475-679x.12101openalex-snapshot
Public Pressure and Corporate Tax Behavior
inferredcites →https://doi.org/10.1111/1911-3846.12150openalex-snapshot
Corporate Political Connections and Tax Aggressiveness
inferredcites →https://doi.org/10.1111/1911-3846.12360openalex-snapshot
Do Political Connections Weaken Tax Enforcement Effectiveness?
inferredcites →https://doi.org/10.1111/corg.12390openalex-snapshot
Making political connections work better: Information asymmetry and the development of private firms in China
inferredcites →https://doi.org/10.1111/j.1475-679x.2012.00438.xopenalex-snapshot
Equity Risk Incentives and Corporate Tax Aggressiveness
inferredcites →https://doi.org/10.1111/j.1540-6261.2008.01372.xopenalex-snapshot
Corporate Governance and Risk‐Taking
inferredcites →https://doi.org/10.1162/rest.91.3.537openalex-snapshot
Corporate Tax Avoidance and Firm Value
inferredcites →https://doi.org/10.2308/accr-10215openalex-snapshot
Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference?
inferredcites →https://doi.org/10.2308/accr-50222openalex-snapshot
Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence
inferredcites →https://doi.org/10.2308/accr-51282openalex-snapshot
Financial Constraints and Cash Tax Savings
inferredcites →https://doi.org/10.2308/accr-51529openalex-snapshot
Institutional Ownership and Corporate Tax Avoidance: New Evidence
inferredcites →https://doi.org/10.2308/accr-52315openalex-snapshot
Tax Avoidance at Public Corporations Driven by Shareholder Taxes: Evidence from Changes in Dividend Tax Policy
inferredcites →https://doi.org/10.2308/accr.2010.85.4.1163openalex-snapshot
The Effects of Executives on Corporate Tax Avoidance
inferredcites →https://doi.org/10.2308/tar-2017-0601openalex-snapshot
The Political Dynamics of Corporate Tax Avoidance: The Chinese Experience
inferredcites →https://doi.org/10.2308/tar-2019-0252openalex-snapshot
The Decreasing Trend in U.S. Cash Effective Tax Rates: The Role of Growth in Pre-Tax Income
inferredcites →https://doi.org/10.9744/jak.22.2.82-90openalex-snapshot
The Influence of Political Connection on Tax Avoidance
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