Does corporate donation lead to more tax aggressiveness?

With regard to the supply of public goods, existing literature mainly focuses on the crowding out effect of public provision of public goods on private provision, while the adverse effect has been largely neglected. In this paper, building on the perspective of private provision's impact on pub...

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Bibliographic Details
Main Authors: Cheng Yuan, Yue Li, Tao Hu
Format: Article
Language:English
Published: KeAi Communications Co. Ltd. 2022-03-01
Series:China Economic Quarterly International
Subjects:
Online Access:http://www.sciencedirect.com/science/article/pii/S266693312200003X