How will political risk affect different firms’ tax avoidance strategies? Taking listed Chinese companies during the first Sino-U.S. trade war as an example

• In Event: Tax Avoidance, Investment, and Political Risk: The Politics of Taxing Firms

Brief Overview

The study examines how political risk affects MNEs’ tax avoidance, using listed Chinese firms during the first Sino–U.S. trade war as examples, revealing higher risk strengthen tax aggressiveness, and the heterogeneity of the impacts on MNEs.

Authors

• Yang Zuo, Kyushu University

• Kenichi Kurita, Kyushu University