Jinghua Wang

Nanjing University

Nanjing, Jiangsu 210093

China

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Scholarly Papers (1)

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The Unintended Consequence of Land Finance: Evidence from Corporate Tax Avoidance

Number of pages: 51 Posted: 10 Feb 2018 Last Revised: 09 Aug 2019
Nanyang Technological University (NTU) - Division of Banking & Finance, Southwestern University of Finance and Economics (SWUFE), Nanjing University and Hong Kong Polytechnic University
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Abstract:

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Fiscal pressure; tax avoidance; land transfer revenue; political incentives