Thorsten Beck is with Cass Business School, City University London; Tilburg University, The Netherlands; and CEPR, London. Chen Lin is with the Faculty of Business and Economics at the University of Hong Kong. Yue Ma is with College of Business at City University of Hong Kong. We thank Campbell Harvey (the Editor), an Associate Editor, and three anonymous referees for their very constructive and helpful comments. We also thank Jacques Mélitz, Alex Popov, Vojislav Maksimovic, Steven Ongena, Yuhai Xuan, and seminar participants at Tilburg University, Heriot-Watt University, University of St. Andrews, the Financial Intermediation Research Society (FIRS) Conference 2010 in Florence, and the Annual Bank Conference on Development Economics (ABCDE) 2012 at the World Bank for their helpful comments. We thank Pennie Wong, Kuo Zhang, and Xiaofeng Zhao for excellent research assistance. Lin gratefully acknowledges the financial support from the Research Grants Council (RGC) of Hong Kong (Project No. T31/717/12R).
Why Do Firms Evade Taxes? The Role of Information Sharing and Financial Sector Outreach
Article first published online: 17 MAR 2014
© 2014 The American Finance Association
The Journal of Finance
Volume 69, Issue 2, pages 763–817, April 2014
How to Cite
BECK, T., LIN, C. and MA, Y. (2014), Why Do Firms Evade Taxes? The Role of Information Sharing and Financial Sector Outreach. The Journal of Finance, 69: 763–817. doi: 10.1111/jofi.12123
- Issue published online: 17 MAR 2014
- Article first published online: 17 MAR 2014
- Accepted manuscript online: 18 NOV 2013 06:05AM EST
- Manuscript Accepted: 25 AUG 2013
- Manuscript Received: 27 MAR 2011
- Research Grants Council (RGC) of Hong Kong. Grant Number: T31/717/12R
Disclaimer: Supplementary materials have been peer-reviewed but not copyedited.
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