IDEAS home Printed from https://ideas.repec.org/a/lrc/lareco/v3y2015i1p35-50.html
   My bibliography  Save this article

Fiscal Reform and the Tax Burden of State-Owned Enterprise in China

Author

Listed:
  • Yong-Ching Chiou

    (Department of Insurance and Finance, National Taichung University of Science and Technology, Taiwan, R.O.C)

  • Yao-Chih Hsieh

    (Department of Public Finance, Feng Chia University, Taiwan, R.O.C)

  • Wenyi Lin

    (Graduate Institute of Financial and Economic Law, Feng Chia University, Taiwan, R.O.C)

Abstract

This study examines the link between state-owned enterprises (SOEs) and effective tax rates (ETRs) in China. Based on a sample of China’s listed companies from 1999-2010, this paper uses the institutional environments, socialist planned commodity economy and socialist market economy, to examine the relationship between ETR and SOE. Our results suggest that SOEs are an important determinant of ETR in China. China’s SOEs pay higher effective tax rates and the results are consistent with the SOE hypothesis developed in this paper based on examination of the China’s context.

Suggested Citation

  • Yong-Ching Chiou & Yao-Chih Hsieh & Wenyi Lin, 2015. "Fiscal Reform and the Tax Burden of State-Owned Enterprise in China," Journal of Economic and Financial Studies (JEFS), LAR Center Press, vol. 3(1), pages 35-50, February.
    • Handle: RePEc:lrc:lareco:v:3:y:2015:i:1:p:35-50
    as

    Download full text from publisher

    File URL: http://journalofeconomics.org/index.php/site/article/view/102/168
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Communist party of China; Effective tax rate; Socialist market economy; State-Owned Enterprise.;
    All these keywords.

    JEL classification:

    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:lrc:lareco:v:3:y:2015:i:1:p:35-50. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: S Marjan (email available below). General contact details of provider: http://www.journalofeconomics.org .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.