We use 2010-2018 publicly listed Chinese company data to analyze how ownership structure and corporate governance affects tax management. Our results indicate that diverse ownership structure might lower a company’s tax rates, whereas traditional corporate governance measures, such as board size, independent board member percentage and duality of CEO serving as chair do not affect tax.
Wang, Ying and Butterfield, Scott
"Tax Management, Ownership Structure and Corporate Governance,"
Southern University College of Business E-Journal: Vol. 16:
1, Article 2.
Available at: https://digitalcommons.subr.edu/cbej/vol16/iss1/2
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