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The Determinants and Consequences of Tax Audits: Some Evidence from China

journal contribution

posted on 2019-01-01, 00:00 authored by Wanfu Li, Jeff PittmanJeff Pittman, Zi-Tian Wang

The Determinants and Consequences of Tax Audits: Some Evidence from China

History

Journal

Journal of the American Taxation Association

Volume

41

Issue

1

Season

Spring

Pagination

91 - 122

Publisher

American Accounting Association

Location

Lakewood Ranch, Fla.

Publisher DOI

https://doi.org/10.2308/atax-52136

ISSN

1558-8017

eISSN

1558-8017

Language

eng

Author URL

http://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000478802500004&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=a045e4b2bb1f2b747c68c720ec8913b7

Publication classification

C1.1 Refereed article in a scholarly journal

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Categories

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Keywords

AGGRESSIVENESS AVOIDANCE Business & Economics Business, Finance deterrent effect EARNINGS ECONOMICS ENFORCEMENT FIRMS INCENTIVES RATIONAL-EXPECTATIONS REDUCTION RESPONSES Social Sciences tax aggressiveness tax audit

Licence

All Rights Reserved

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