The effect of geographic proximity on corporate tax avoidance: Evidence from China

Hanwen Chen; Siyi Liu; Junjie Wang; Zhijuan Wu

doi:10.1016/j.jcorpfin.2021.102131

The effect of geographic proximity on corporate tax avoidance: Evidence from China

Hanwen Chen¹; Siyi Liu²; Junjie Wang³; Zhijuan Wu⁴

¹ Nanjing Audit University · ² University of International Business and Economics · ³ East China University of Science and Technology · ⁴ Newcastle University

Journal of Corporate Finance 2022 open access

DOI: 10.1016/j.jcorpfin.2021.102131
Volume: 72
Pages: 102131
Language: en
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