Supplier-base Concentration and Corporate Tax Avoidance

Wang, Binfa and Ge, Rui (2024) Supplier-base Concentration and Corporate Tax Avoidance. In: Proceedings of the 3rd International Conference on Mathematical Statistics and Economic Analysis, MSEA 2024, May 24–26, 2024, Jinan, China.

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Abstract

Despite the intensive interactions between firms and their suppliers, there is a scarcity of studies on the potential impact of suppliers on their customers' tax avoidance strategies. Addressing this gap, our research explores how the supplier-base concentration might affect corporate engagement in

Item Type: Conference or Workshop Item (UNSPECIFIED)
Date Deposited: 04 Mar 2026 18:02
Last Modified: 16 Apr 2026 22:41
URI: http://eprints.eai.eu/id/eprint/50892

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