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Offshoring Activities and Corporate Tax Avoidance

来源:上海立信会计金融学院   点击率:


主题:Offshoring Activities and Corporate Tax Avoidance

报告人:李青原教授

时间:2020102113:30

腾讯会议平台:会议号174 242 478

 

报告人简介:

李青原,武汉大学经济与管理学院会计系教授、博士生导师,哥伦比亚大学访问学者,先后入选教育部“新世纪优秀人才支持计划”(2012)、武汉大学“351人才计划”(2011)和财政部会计领军后备人才(学术类)计划(2008),兼任中国会计学会会刊《中国会计研究》(Journal of Accounting Studies—A Publication of the Accounting Society of China)编委,及《管理会计学刊》理事会理事。

报告内容简介:

在本文中,我们研究了离岸外包活动和避税之间的关系。我们假设离岸外包活动通过增加国外市场的风险,减少了税收筹划的边际收益。与这个假设相一致,我们发现离岸外包活动的强度与长期现金实际税率正相关。采用公司固定效应和使用IV 估计时这一发现也是稳健的。当离岸外包活动位于经济和政治不确定性较高的交易对手国家时,当企业传递冲击的能力较低时,以及当企业在调整避税策略方面的灵活性较低时,这种关系更为明显。额外的分析表明,离岸外包活动与税收风险正相关。

In this paper, we investigate the association between offshoring activities and tax avoidance. We hypothesize that offshoring activities reduce the marginal benefits of tax planning by bringing incremental foreign-market risk exposures. Consistent with this hypothesis, we find that the intensity of offshoring activities is positively associated with the long-run cash effective tax rate. This finding is robust to employing firm fixed effects and the use of IV estimation. The relation is more pronounced when offshoring activities are located in counterparty countries with higher economic and political uncertainty, when the firm has lower ability to pass on shocks, and when the firm has less flexibility in adjusting tax avoidance strategies. Additional analyses show that offshoring activities are positively correlated with tax risks.

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