{"id":"https://openalex.org/W918334237","doi":null,"title":"Determinants of Effective Tax Rate of China Publicly Listed Companies","display_name":"Determinants of Effective Tax Rate of China Publicly Listed Companies","publication_year":2014,"publication_date":"2014-01-01","ids":{"openalex":"https://openalex.org/W918334237","mag":"918334237"},"language":"en","primary_location":{"id":"mag:918334237","doi":null,"is_oa":false,"landing_page_url":"http://scholarspress.us/journals/IMR/pdf/IMR-1-2014/v10n1-art-2.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S2764999644","display_name":"International management review","issn_l":"1551-6849","issn":["1551-6849"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"International management review","raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5101900291","display_name":"Ying Wang","orcid":"https://orcid.org/0000-0002-8176-0487","observed_orcids":["https://orcid.org/0000-0002-8176-0487"]},"institutions":[{"id":"https://openalex.org/I193198326","display_name":"Montana State University Billings","ror":"https://ror.org/01tj58m37","country_code":"US","type":"education","lineage":["https://openalex.org/I193198326","https://openalex.org/I4210126032"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Ying Wang","raw_affiliation_strings":["Montana State University, Billings"],"raw_orcid":"https://orcid.org/0000-0002-8176-0487","affiliations":[{"raw_affiliation_string":"Montana State University, Billings","institution_ids":["https://openalex.org/I193198326"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5109347266","display_name":"Michael Campbell","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Michael Campbell","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":null,"display_name":"Debra Johnson","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Debra Johnson","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.5566,"has_fulltext":false,"cited_by_count":20,"citation_normalized_percentile":{"value":0.86956905,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":97},"biblio":{"volume":"10","issue":"1","first_page":"10","last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9984999895095825,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9984999895095825,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.00039999998989515007,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.00039999998989515007,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/effective-tax-rate","display_name":"effective tax rate","score":0.9670000076293945},{"id":"https://openalex.org/keywords/corporate-income-tax","display_name":"corporate income tax","score":0.7689999938011169},{"id":"https://openalex.org/keywords/sales-tax","display_name":"sales tax","score":0.8889999985694885},{"id":"https://openalex.org/keywords/listed-companies","display_name":"listed companies","score":0.7179999947547913},{"id":"https://openalex.org/keywords/determinants-of-tax-rates","display_name":"determinants of tax rates","score":0.8240000009536743},{"id":"https://openalex.org/keywords/state-ownership","display_name":"state ownership","score":0.5960000157356262},{"id":"https://openalex.org/keywords/foreign-ownership","display_name":"foreign ownership","score":0.6909999847412109},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.4729999899864197},{"id":"https://openalex.org/keywords/financial-leverage","display_name":"leverage","score":0.765999972820282},{"id":"https://openalex.org/keywords/asset-mix","display_name":"asset mix","score":0.7369999885559082},{"id":"https://openalex.org/keywords/industry-impact","display_name":"industry effects","score":0.7480000257492065},{"id":"https://openalex.org/keywords/tax-competition","display_name":"tax competition","score":0.3269999921321869},{"id":"https://openalex.org/keywords/corporate-tax-avoidance","display_name":"corporate tax avoidance","score":0.4580000042915344},{"id":"https://openalex.org/keywords/tax-incentives","display_name":"tax incentives","score":0.8849999904632568}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5735676288604736},{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.5598287582397461},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4941418468952179},{"id":"https://openalex.org/C191935318","wikidata":"https://www.wikidata.org/wiki/Q148","display_name":"China","level":2,"score":0.4497591257095337},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.449381560087204},{"id":"https://openalex.org/C91306197","wikidata":"https://www.wikidata.org/wiki/Q45767","display_name":"Competition (biology)","level":2,"score":0.4454866647720337},{"id":"https://openalex.org/C2779836051","wikidata":"https://www.wikidata.org/wiki/Q645011","display_name":"Corporate tax","level":4,"score":0.44348767399787903},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3078625798225403},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.2649964690208435},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2622351050376892},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.23118659853935242},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.0739469826221466},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:918334237","doi":null,"is_oa":false,"landing_page_url":"http://scholarspress.us/journals/IMR/pdf/IMR-1-2014/v10n1-art-2.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S2764999644","display_name":"International management review","issn_l":"1551-6849","issn":["1551-6849"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"International management review","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":13,"referenced_works":["https://openalex.org/W1505223394","https://openalex.org/W1568255000","https://openalex.org/W1978602904","https://openalex.org/W1989837005","https://openalex.org/W2005977025","https://openalex.org/W2029394751","https://openalex.org/W2110531297","https://openalex.org/W2133506795","https://openalex.org/W2139007924","https://openalex.org/W2166109412","https://openalex.org/W2554390250","https://openalex.org/W3124466116","https://openalex.org/W3124595561"],"related_works":["https://openalex.org/W1974343827","https://openalex.org/W2554262626","https://openalex.org/W2353628331","https://openalex.org/W1979269600","https://openalex.org/W2562179537","https://openalex.org/W1535090663","https://openalex.org/W749332852","https://openalex.org/W1496949068","https://openalex.org/W2788185419","https://openalex.org/W2554390250"],"abstract_inverted_index":{"[Abstract]This":[0],"research":[1,559],"studied":[2],"cash":[3,40],"effective":[4,11,22,101,247],"income":[5,12,343,493,533],"tax":[6,13,19,23,102,175,197,248,293,340,344,496,508,519,534,571,582,593,602,607],"rate":[7,14,24,103,198,583,594,603,608],"(cash":[8],"ETR),":[9,16],"GAAP":[10,42],"(GAAP":[15],"and":[17,20,44,50,89,117,139,217,288,297,331,341,350,382,405,466,486,492,537,618],"sales":[18,339,485],"addition":[21],"(STA":[25],"ETR)":[26],"for":[27,39,174,214,411,434,521,535,610],"China":[28,273,305,330,359,451,499,529],"publicly":[29,360,463],"listed":[30,99,361,414,464],"companies.":[31,523],"The":[32,37,145,313,495,506,606],"data":[33,357,457,477],"is":[34,108,274,306,318,363,585],"from":[35,260,358,427,460],"2007-2011.":[36],"mean":[38],"ETR,":[41,43],"STA":[45],"ETR":[46,132,170,187,259,300,345,371,394],"are":[47,92,233],"23.07%,":[48],"19.98%,":[49],"5.29%,":[51],"respectively.":[52],"We":[53,69,471],"do":[54,71],"not":[55,72,275],"document":[56,73],"any":[57,74],"influence":[58,75,337,392],"of":[59,76,111,171,188,207,315,324,346,370,395,548,550,553,569,595,604,623],"the":[60,115,119,164,193,205,208,212,222,245,299,321,334,338,368,391,416,423,531,544],"big":[61],"four":[62],"auditors":[63],"on":[64,79,106,302,327,393,415,440],"ETRs":[65,80],"in":[66,81,114,133,163,181,211,258,285,290,295,304,329,385,450,475,498,514,527,616],"all":[67,82,412,473],"categories.":[68,83],"also":[70],"international":[77,522,538,576,611],"ownership":[78,91,383,406],"Industry,":[84],"asset":[85,378,402],"mix,":[86,379,403],"leverage,":[87,377,401],"size,":[88,375,397],"state":[90],"factors":[93,335],"that":[94,255,336,366,510],"affect":[95],"ETRs.[keywords]":[96],"Tax":[97,479],"rate;":[98],"companyIntroductionThe":[100],"(ETR)":[104],"implied":[105],"companies":[107,161,179,232,281,303,328,413,540,574,599,612],"a":[109,125,256,276,503,591,601],"subject":[110],"considerable":[112,364],"discussion":[113],"US":[116,146,165,194,231],"around":[118],"world.":[120],"There":[121],"seems":[122,147],"to":[123,129,135,141,148,154,221,239,244,262,308,319,332,541,573],"be":[124,149],"competition":[126],"among":[127],"countries":[128,183,210],"lower":[130,246,592],"their":[131,143,235],"order":[134],"attract":[136],"more":[137,230],"business,":[138],"thus":[140],"improve":[142],"economies.":[144],"losing":[150],"this":[151,316,435],"competition.":[152],"According":[153,220],"Controller's":[155],"Report":[156],"(2011),":[157],"Forbes":[158],"Global":[159],"2000":[160],"headquartered":[162,180],"had":[166,184],"an":[167,185,283],"average":[168,186,206],"corporate":[169,196,342,532,581],"27.7":[172],"percent":[173],"years":[176],"2006-2009.":[177],"Similar":[178],"other":[182,240],"only":[189],"19.5":[190],"percent.":[191],"Reportedly,":[192],"statutory":[195],"was":[199,437,613],"14":[200],"percentage":[201],"points":[202],"higher":[203],"than":[204],"34":[209],"Organization":[213],"Economic":[215],"Co-operation":[216],"Development":[218],"(OECD).":[219],"Wall":[223],"Street":[224],"Journal":[225],"(McKinnon":[226],"&":[227],"Thurm,":[228],"8/28/2012),":[229],"changing":[234],"official":[236],"incorporation":[237],"location":[238],"countries,":[241],"largely":[242],"due":[243],"rates":[249],"offered":[250],"abroad.":[251],"One":[252],"company":[253,469],"estimated":[254],"drop":[257],"28%":[261],"23%will":[263],"increase":[264],"its":[265],"profit":[266],"by":[267],"100":[268],"million":[269],"USD":[270],"per":[271],"year.Although":[272],"current":[277],"OEDC":[278],"member,":[279],"many":[280,517],"have":[282],"interest":[284],"exploring":[286],"investments":[287],"partnerships":[289],"China.":[291],"Analyzing":[292],"structure":[294,384],"China,":[296,554],"evaluating":[298],"levied":[301,326],"critical":[307],"avail":[309],"such":[310],"investment":[311],"opportunities.":[312],"purpose":[314],"paper":[317,355],"identify":[320],"basic":[322,580],"types":[323],"taxes":[325],"analyze":[333],"Chinese":[347,419],"companies,":[348,465],"with":[349,372,575],"without,":[351],"foreign":[352],"investment.":[353],"This":[354,388],"uses":[356],"companies.There":[362],"literature":[365],"examines":[367,390],"relationship":[369],"industry,":[373,398],"firm":[374,376,396,400],"political":[380],"connections,":[381],"various":[386],"countries.":[387],"study":[389],"year,":[399],"auditor":[404],"structure.":[407],"Data":[408],"were":[409],"collected":[410],"two":[417],"major":[418,483,504],"stock":[420],"exchanges":[421],"over":[422,461,467],"5":[424],"year":[425],"period":[426,436,561],"2007":[428,617],"through":[429,502],"2011.":[430,624],"All":[431],"financial":[432],"information":[433,459],"prepared":[438],"based":[439],"International":[441],"Financial":[442],"Reporting":[443],"Standards":[444],"(IFRS),":[445],"which":[446],"has":[447,500,590,619],"been":[448,620],"adopted":[449],"since":[452],"January":[453],"1,":[454],"2007.":[455],"These":[456],"included":[458,472],"1000":[462],"4000":[468],"years.":[470],"industries":[474],"our":[476,558],"collection.Chinese":[478],"SystemChina":[480],"imposes":[481],"three":[482],"taxes:":[484],"adjunct":[487],"tax,":[488,491],"value":[489],"added":[490],"tax.":[494],"system":[497,509],"gone":[501],"reform.":[505],"new":[507],"went":[511],"into":[512],"effect":[513],"2011":[515],"eliminated":[516,621],"favorable":[518,570],"treatments":[520],"Even":[524],"before":[525],"that,":[526],"2007,":[528],"streamlined":[530],"domestic":[536],"funded":[539],"level":[542],"out":[543],"playing":[545],"field.":[546],"(Ministry":[547],"Finance":[549],"People's":[551],"Republic":[552],"2009)":[555],"Thus,":[556],"theoretically,":[557],"time":[560],"(2007-2011)":[562],"should":[563],"show":[564],"little":[565],"or":[566],"no":[567],"evidence":[568],"treatment":[572],"ownership.Corporate":[577],"Income":[578],"TaxThe":[579],"currently":[584],"25%.":[586],"Eligible":[587,597],"small":[588],"business":[589],"20%.":[596],"high-tech":[598],"enjoy":[600],"15%.":[605],"preference":[609],"reduced":[614],"starting":[615],"as":[622],"\u2026":[625]},"counts_by_year":[{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":3},{"year":2016,"cited_by_count":1}],"updated_date":"2026-09-27T08:07:27.782135","created_date":"2016-06-24T00:00:00"}