Jinghua Wang

Nanjing Audit University

86 Yushan W Rd

Pukou, Jiangsu 210017

China

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Scholarly Papers (1)

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

Management Science, forthcoming, Nanyang Business School Research Paper No. 21-28
Number of pages: 47 Posted: 10 Feb 2018 Last Revised: 15 Sep 2021
Nanyang Business School, Nanyang Technological University, Southwestern University of Finance and Economics (SWUFE), Nanjing Audit University and Hong Kong Polytechnic University
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Abstract:

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Land finance, Tax avoidance, Political incentives, Tax enforcement