Laimi Yang
Biographic Data
| ID | 7544451 |
|---|---|
| NAME | Laimi Yang |
| GIVEN NAMES | Laimi |
| FAMILY NAME | Yang |
| SIGNATURE | YANG L |
| AFFILIATIONS | School of Business and Management, South China Business College Guangdong University of Foreign Studies, Guangzhou, China |
| VERIFIED | No |
| TOTAL WORKS | 1 |
| TOTAL CITATIONS | 0 |
| WORKS AS AUTHOR | 1 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2023 |
| LATEST PUBLICATION YEAR | 2023 |
| H-INDEX | 0 |
Country-by-country reporting and corporate tax avoidance
In 2016, China implemented the country-by-country reporting (CbCR) rule established by the Organization for Economic Cooperation and Development. This study investigates whether and how CbCR affects corporate tax outcomes. Employing difference-in-difference models to analyse data from Chinese listed companies during 2011–2019, we document an about 1.7 percentage points increase in effective tax rates among affected firms. We further find that CbC…
No prominent works on this page.
Country-by-country reporting and corporate tax avoidance
In 2016, China implemented the country-by-country reporting (CbCR) rule established by the Organization for Economic Cooperation and Development. This study investigates whether and how CbCR affects corporate tax outcomes. Employing difference-in-difference models to analyse data from Chinese listed companies during 2011–2019, we document an about 1.7 percentage points increase in effective tax rates among affected firms. We further find that CbC…
Accounting (1 work) · Business (1 work) · China (1 work) · Computer Science (1 work) · Corporate Finance and Governance (1 work) · Corporate Taxation and Avoidance (1 work) · Economics (1 work) · Engineering (1 work) · Finance (1 work) · JavaScript (1 work)