The effect of corporate tax avoidance on salary distribution——Empirical evidence from publicly listed companies in China
Volume: 78, Pages: 101917 - 101917
Published: Nov 1, 2021
Abstract
Corporate tax avoidance is ubiquitous and has a wide range of economic implications. In this paper, we investigate the effect of corporate tax avoidance on the pay level for employees and the internal pay gap between executives and ordinary employees based on the perspective of salary distribution. The results show that corporate tax avoidance can significantly improve the average pay level of all the staff, but the “inclusive” benefit on...
Paper Details
Title
The effect of corporate tax avoidance on salary distribution——Empirical evidence from publicly listed companies in China
Published Date
Nov 1, 2021
Volume
78
Pages
101917 - 101917
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