Collusion, Political Connection, and Tax Evasion in China

• In Event: Elite Politics in China

Brief Overview

This paper investigates how collusion between firms and governments affects firm tax evasion in China. The empirical results show that political turnover leads to the instability of existing collusion, and consequently a decrease in firm tax evasion.

Authors

• Pi-Han Tsai, Zhejiang University

• Yongzheng Liu, Renmin University of China

• Xin Liu, Renmin University of China