Estimating case-based individual and social learning in corporate tax avoidance
Gespeichert in:
| Autor*in: |
Huang, Minjie [verfasserIn] Zhao, Shunan [verfasserIn] Pape, Andreas [verfasserIn] |
|---|
| Format: |
E-Artikel |
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| Sprache: |
Englisch |
| Erschienen: |
2023 |
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| Schlagwörter: |
Unternehmen / Steuervermeidung / Lernprozess / Entscheidungstheorie / China |
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| Übergeordnetes Werk: |
Enthalten in: Oxford bulletin of economics and statistics - Oxford : Wiley-Blackwell, 1973, 85(2023), 2 vom: Apr., Seite 403-434 |
|---|---|
| Übergeordnetes Werk: |
volume:85 ; year:2023 ; number:2 ; month:04 ; pages:403-434 |
| Links: |
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| DOI / URN: |
10.1111/obes.12527 |
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| Katalog-ID: |
1851551956 |
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| 982 | |2 26 |1 00 |x DE-206 |b We build an econometric learning model based on case-based decision theory to analyse tax avoidance by Chinese manufacturing firms. In our model, firms forecast the consequences of tax avoidance by judging the similarity between present and remembered circumstances. We allow firms to consider not only their own experiences but also those of neighbouring firms. This is the first empirically fitted model of case-based individual and social learning. Our measure of tax avoidance is based on underreported profits, which we measure using difference-in-difference (DID) and propensity score matching (PSM) with a case-based similarity function between non-state and state firms. We find that firms learn from their past and neighbours' experiences weighted as about 65% as important as their own. We also find that the average tax audit rate for non-state firms is less than 2% and that more than half of non-state firms practice tax avoidance. Our government policy simulations suggest that increasing the tax audit rate or fine would significantly deter tax avoidance. | ||
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10.1111/obes.12527 doi (DE-627)1851551956 (DE-599)KXP1851551956 DE-627 ger DE-627 rda eng Huang, Minjie verfasserin (DE-588)1269412795 (DE-627)1817942050 aut Estimating case-based individual and social learning in corporate tax avoidance Minjie Huang, Shunan Zhao and Andreas Pape 2023 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier 1.6\x 1998-2007 stw 1.1\x Unternehmen (DE-627)091396433 (DE-2867)12072-1 stw 1.2\x Steuervermeidung (DE-627)091392632 (DE-2867)11709-6 stw 1.3\x Lernprozess (DE-627)09137507X (DE-2867)12619-2 stw 1.4\x Entscheidungstheorie (DE-627)091357292 (DE-2867)15470-2 stw 1.5\x China (DE-627)091353777 (DE-2867)17565-2 stw Zhao, Shunan verfasserin (DE-588)1162628227 (DE-627)1026781116 (DE-576)507527712 aut Pape, Andreas verfasserin aut Enthalten in Oxford bulletin of economics and statistics Oxford : Wiley-Blackwell, 1973 85(2023), 2 vom: Apr., Seite 403-434 Online-Ressource (DE-627)26901876X (DE-600)1473788-7 (DE-576)077662547 1468-0084 nnns volume:85 year:2023 number:2 month:04 pages:403-434 https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/obes.12527 Verlag lizenzpflichtig https://doi.org/10.1111/obes.12527 Resolving-System lizenzpflichtig GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_101 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_171 GBV_ILN_184 GBV_ILN_187 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_266 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_636 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2037 GBV_ILN_2038 GBV_ILN_2039 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2106 GBV_ILN_2108 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2118 GBV_ILN_2119 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2144 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2472 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 AR 85 2023 2 4 403-434 26 01 0206 4348164061 x1z 04-07-23 26 00 DE-206 We build an econometric learning model based on case-based decision theory to analyse tax avoidance by Chinese manufacturing firms. In our model, firms forecast the consequences of tax avoidance by judging the similarity between present and remembered circumstances. We allow firms to consider not only their own experiences but also those of neighbouring firms. This is the first empirically fitted model of case-based individual and social learning. Our measure of tax avoidance is based on underreported profits, which we measure using difference-in-difference (DID) and propensity score matching (PSM) with a case-based similarity function between non-state and state firms. We find that firms learn from their past and neighbours' experiences weighted as about 65% as important as their own. We also find that the average tax audit rate for non-state firms is less than 2% and that more than half of non-state firms practice tax avoidance. Our government policy simulations suggest that increasing the tax audit rate or fine would significantly deter tax avoidance. |
| spelling |
10.1111/obes.12527 doi (DE-627)1851551956 (DE-599)KXP1851551956 DE-627 ger DE-627 rda eng Huang, Minjie verfasserin (DE-588)1269412795 (DE-627)1817942050 aut Estimating case-based individual and social learning in corporate tax avoidance Minjie Huang, Shunan Zhao and Andreas Pape 2023 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier 1.6\x 1998-2007 stw 1.1\x Unternehmen (DE-627)091396433 (DE-2867)12072-1 stw 1.2\x Steuervermeidung (DE-627)091392632 (DE-2867)11709-6 stw 1.3\x Lernprozess (DE-627)09137507X (DE-2867)12619-2 stw 1.4\x Entscheidungstheorie (DE-627)091357292 (DE-2867)15470-2 stw 1.5\x China (DE-627)091353777 (DE-2867)17565-2 stw Zhao, Shunan verfasserin (DE-588)1162628227 (DE-627)1026781116 (DE-576)507527712 aut Pape, Andreas verfasserin aut Enthalten in Oxford bulletin of economics and statistics Oxford : Wiley-Blackwell, 1973 85(2023), 2 vom: Apr., Seite 403-434 Online-Ressource (DE-627)26901876X (DE-600)1473788-7 (DE-576)077662547 1468-0084 nnns volume:85 year:2023 number:2 month:04 pages:403-434 https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/obes.12527 Verlag lizenzpflichtig https://doi.org/10.1111/obes.12527 Resolving-System lizenzpflichtig GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_101 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_171 GBV_ILN_184 GBV_ILN_187 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_266 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_636 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2037 GBV_ILN_2038 GBV_ILN_2039 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2106 GBV_ILN_2108 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2118 GBV_ILN_2119 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2144 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2472 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 AR 85 2023 2 4 403-434 26 01 0206 4348164061 x1z 04-07-23 26 00 DE-206 We build an econometric learning model based on case-based decision theory to analyse tax avoidance by Chinese manufacturing firms. In our model, firms forecast the consequences of tax avoidance by judging the similarity between present and remembered circumstances. We allow firms to consider not only their own experiences but also those of neighbouring firms. This is the first empirically fitted model of case-based individual and social learning. Our measure of tax avoidance is based on underreported profits, which we measure using difference-in-difference (DID) and propensity score matching (PSM) with a case-based similarity function between non-state and state firms. We find that firms learn from their past and neighbours' experiences weighted as about 65% as important as their own. We also find that the average tax audit rate for non-state firms is less than 2% and that more than half of non-state firms practice tax avoidance. Our government policy simulations suggest that increasing the tax audit rate or fine would significantly deter tax avoidance. |
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10.1111/obes.12527 doi (DE-627)1851551956 (DE-599)KXP1851551956 DE-627 ger DE-627 rda eng Huang, Minjie verfasserin (DE-588)1269412795 (DE-627)1817942050 aut Estimating case-based individual and social learning in corporate tax avoidance Minjie Huang, Shunan Zhao and Andreas Pape 2023 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier 1.6\x 1998-2007 stw 1.1\x Unternehmen (DE-627)091396433 (DE-2867)12072-1 stw 1.2\x Steuervermeidung (DE-627)091392632 (DE-2867)11709-6 stw 1.3\x Lernprozess (DE-627)09137507X (DE-2867)12619-2 stw 1.4\x Entscheidungstheorie (DE-627)091357292 (DE-2867)15470-2 stw 1.5\x China (DE-627)091353777 (DE-2867)17565-2 stw Zhao, Shunan verfasserin (DE-588)1162628227 (DE-627)1026781116 (DE-576)507527712 aut Pape, Andreas verfasserin aut Enthalten in Oxford bulletin of economics and statistics Oxford : Wiley-Blackwell, 1973 85(2023), 2 vom: Apr., Seite 403-434 Online-Ressource (DE-627)26901876X (DE-600)1473788-7 (DE-576)077662547 1468-0084 nnns volume:85 year:2023 number:2 month:04 pages:403-434 https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/obes.12527 Verlag lizenzpflichtig https://doi.org/10.1111/obes.12527 Resolving-System lizenzpflichtig GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_101 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_171 GBV_ILN_184 GBV_ILN_187 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_266 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_636 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2037 GBV_ILN_2038 GBV_ILN_2039 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2106 GBV_ILN_2108 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2118 GBV_ILN_2119 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2144 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2472 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 AR 85 2023 2 4 403-434 26 01 0206 4348164061 x1z 04-07-23 26 00 DE-206 We build an econometric learning model based on case-based decision theory to analyse tax avoidance by Chinese manufacturing firms. In our model, firms forecast the consequences of tax avoidance by judging the similarity between present and remembered circumstances. We allow firms to consider not only their own experiences but also those of neighbouring firms. This is the first empirically fitted model of case-based individual and social learning. Our measure of tax avoidance is based on underreported profits, which we measure using difference-in-difference (DID) and propensity score matching (PSM) with a case-based similarity function between non-state and state firms. We find that firms learn from their past and neighbours' experiences weighted as about 65% as important as their own. We also find that the average tax audit rate for non-state firms is less than 2% and that more than half of non-state firms practice tax avoidance. Our government policy simulations suggest that increasing the tax audit rate or fine would significantly deter tax avoidance. |
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10.1111/obes.12527 doi (DE-627)1851551956 (DE-599)KXP1851551956 DE-627 ger DE-627 rda eng Huang, Minjie verfasserin (DE-588)1269412795 (DE-627)1817942050 aut Estimating case-based individual and social learning in corporate tax avoidance Minjie Huang, Shunan Zhao and Andreas Pape 2023 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier 1.6\x 1998-2007 stw 1.1\x Unternehmen (DE-627)091396433 (DE-2867)12072-1 stw 1.2\x Steuervermeidung (DE-627)091392632 (DE-2867)11709-6 stw 1.3\x Lernprozess (DE-627)09137507X (DE-2867)12619-2 stw 1.4\x Entscheidungstheorie (DE-627)091357292 (DE-2867)15470-2 stw 1.5\x China (DE-627)091353777 (DE-2867)17565-2 stw Zhao, Shunan verfasserin (DE-588)1162628227 (DE-627)1026781116 (DE-576)507527712 aut Pape, Andreas verfasserin aut Enthalten in Oxford bulletin of economics and statistics Oxford : Wiley-Blackwell, 1973 85(2023), 2 vom: Apr., Seite 403-434 Online-Ressource (DE-627)26901876X (DE-600)1473788-7 (DE-576)077662547 1468-0084 nnns volume:85 year:2023 number:2 month:04 pages:403-434 https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/obes.12527 Verlag lizenzpflichtig https://doi.org/10.1111/obes.12527 Resolving-System lizenzpflichtig GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_101 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_171 GBV_ILN_184 GBV_ILN_187 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_266 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_636 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2037 GBV_ILN_2038 GBV_ILN_2039 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2106 GBV_ILN_2108 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2118 GBV_ILN_2119 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2144 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2472 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 AR 85 2023 2 4 403-434 26 01 0206 4348164061 x1z 04-07-23 26 00 DE-206 We build an econometric learning model based on case-based decision theory to analyse tax avoidance by Chinese manufacturing firms. In our model, firms forecast the consequences of tax avoidance by judging the similarity between present and remembered circumstances. We allow firms to consider not only their own experiences but also those of neighbouring firms. This is the first empirically fitted model of case-based individual and social learning. Our measure of tax avoidance is based on underreported profits, which we measure using difference-in-difference (DID) and propensity score matching (PSM) with a case-based similarity function between non-state and state firms. We find that firms learn from their past and neighbours' experiences weighted as about 65% as important as their own. We also find that the average tax audit rate for non-state firms is less than 2% and that more than half of non-state firms practice tax avoidance. Our government policy simulations suggest that increasing the tax audit rate or fine would significantly deter tax avoidance. |
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10.1111/obes.12527 doi (DE-627)1851551956 (DE-599)KXP1851551956 DE-627 ger DE-627 rda eng Huang, Minjie verfasserin (DE-588)1269412795 (DE-627)1817942050 aut Estimating case-based individual and social learning in corporate tax avoidance Minjie Huang, Shunan Zhao and Andreas Pape 2023 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier 1.6\x 1998-2007 stw 1.1\x Unternehmen (DE-627)091396433 (DE-2867)12072-1 stw 1.2\x Steuervermeidung (DE-627)091392632 (DE-2867)11709-6 stw 1.3\x Lernprozess (DE-627)09137507X (DE-2867)12619-2 stw 1.4\x Entscheidungstheorie (DE-627)091357292 (DE-2867)15470-2 stw 1.5\x China (DE-627)091353777 (DE-2867)17565-2 stw Zhao, Shunan verfasserin (DE-588)1162628227 (DE-627)1026781116 (DE-576)507527712 aut Pape, Andreas verfasserin aut Enthalten in Oxford bulletin of economics and statistics Oxford : Wiley-Blackwell, 1973 85(2023), 2 vom: Apr., Seite 403-434 Online-Ressource (DE-627)26901876X (DE-600)1473788-7 (DE-576)077662547 1468-0084 nnns volume:85 year:2023 number:2 month:04 pages:403-434 https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/obes.12527 Verlag lizenzpflichtig https://doi.org/10.1111/obes.12527 Resolving-System lizenzpflichtig GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_101 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_171 GBV_ILN_184 GBV_ILN_187 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_266 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_636 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2037 GBV_ILN_2038 GBV_ILN_2039 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2106 GBV_ILN_2108 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2118 GBV_ILN_2119 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2144 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2472 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 AR 85 2023 2 4 403-434 26 01 0206 4348164061 x1z 04-07-23 26 00 DE-206 We build an econometric learning model based on case-based decision theory to analyse tax avoidance by Chinese manufacturing firms. In our model, firms forecast the consequences of tax avoidance by judging the similarity between present and remembered circumstances. We allow firms to consider not only their own experiences but also those of neighbouring firms. This is the first empirically fitted model of case-based individual and social learning. Our measure of tax avoidance is based on underreported profits, which we measure using difference-in-difference (DID) and propensity score matching (PSM) with a case-based similarity function between non-state and state firms. We find that firms learn from their past and neighbours' experiences weighted as about 65% as important as their own. We also find that the average tax audit rate for non-state firms is less than 2% and that more than half of non-state firms practice tax avoidance. Our government policy simulations suggest that increasing the tax audit rate or fine would significantly deter tax avoidance. |
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Enthalten in Oxford bulletin of economics and statistics 85(2023), 2 vom: Apr., Seite 403-434 volume:85 year:2023 number:2 month:04 pages:403-434 |
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In our model, firms forecast the consequences of tax avoidance by judging the similarity between present and remembered circumstances. We allow firms to consider not only their own experiences but also those of neighbouring firms. This is the first empirically fitted model of case-based individual and social learning. Our measure of tax avoidance is based on underreported profits, which we measure using difference-in-difference (DID) and propensity score matching (PSM) with a case-based similarity function between non-state and state firms. We find that firms learn from their past and neighbours' experiences weighted as about 65% as important as their own. We also find that the average tax audit rate for non-state firms is less than 2% and that more than half of non-state firms practice tax avoidance. Our government policy simulations suggest that increasing the tax audit rate or fine would significantly deter tax avoidance.</subfield></datafield></record></collection>
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Huang, Minjie |
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Huang, Minjie stw Unternehmen stw Steuervermeidung stw Lernprozess stw Entscheidungstheorie stw China Estimating case-based individual and social learning in corporate tax avoidance |
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26 00 DE-206 We build an econometric learning model based on case-based decision theory to analyse tax avoidance by Chinese manufacturing firms. In our model, firms forecast the consequences of tax avoidance by judging the similarity between present and remembered circumstances. We allow firms to consider not only their own experiences but also those of neighbouring firms. This is the first empirically fitted model of case-based individual and social learning. Our measure of tax avoidance is based on underreported profits, which we measure using difference-in-difference (DID) and propensity score matching (PSM) with a case-based similarity function between non-state and state firms. We find that firms learn from their past and neighbours' experiences weighted as about 65% as important as their own. We also find that the average tax audit rate for non-state firms is less than 2% and that more than half of non-state firms practice tax avoidance. Our government policy simulations suggest that increasing the tax audit rate or fine would significantly deter tax avoidance Estimating case-based individual and social learning in corporate tax avoidance Minjie Huang, Shunan Zhao and Andreas Pape 1.1\x Unternehmen (DE-627)091396433 (DE-2867)12072-1 stw 1.2\x Steuervermeidung (DE-627)091392632 (DE-2867)11709-6 stw 1.3\x Lernprozess (DE-627)09137507X (DE-2867)12619-2 stw 1.4\x Entscheidungstheorie (DE-627)091357292 (DE-2867)15470-2 stw 1.5\x China (DE-627)091353777 (DE-2867)17565-2 stw |
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ind1=" " ind2=" "><subfield code="a">GBV_ILN_4324</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4325</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4326</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4333</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4334</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4335</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4336</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4338</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4393</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4700</subfield></datafield><datafield tag="951" ind1=" " ind2=" "><subfield code="a">AR</subfield></datafield><datafield tag="952" ind1=" " ind2=" "><subfield code="d">85</subfield><subfield code="j">2023</subfield><subfield code="e">2</subfield><subfield code="c">4</subfield><subfield code="h">403-434</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">26</subfield><subfield code="1">01</subfield><subfield code="x">0206</subfield><subfield code="b">4348164061</subfield><subfield code="y">x1z</subfield><subfield code="z">04-07-23</subfield></datafield><datafield tag="982" ind1=" " ind2=" "><subfield code="2">26</subfield><subfield code="1">00</subfield><subfield code="x">DE-206</subfield><subfield code="b">We build an econometric learning model based on case-based decision theory to analyse tax avoidance by Chinese manufacturing firms. In our model, firms forecast the consequences of tax avoidance by judging the similarity between present and remembered circumstances. We allow firms to consider not only their own experiences but also those of neighbouring firms. This is the first empirically fitted model of case-based individual and social learning. Our measure of tax avoidance is based on underreported profits, which we measure using difference-in-difference (DID) and propensity score matching (PSM) with a case-based similarity function between non-state and state firms. We find that firms learn from their past and neighbours' experiences weighted as about 65% as important as their own. We also find that the average tax audit rate for non-state firms is less than 2% and that more than half of non-state firms practice tax avoidance. Our government policy simulations suggest that increasing the tax audit rate or fine would significantly deter tax avoidance.</subfield></datafield></record></collection>
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| score |
7.4006186 |