Motivation, Mechanism and Scale of Firms’ Tax Avoidance Embodied in Outward Foreign Direct Investment: Theory and Evidence

Ouyang Yanyan; Cai Hongbo; Li Zijian

The Journal of World Economy ›› 2022, Vol. 45 ›› Issue (3) : 106-133.

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The Journal of World Economy ›› 2022, Vol. 45 ›› Issue (3) : 106-133.

Motivation, Mechanism and Scale of Firms’ Tax Avoidance Embodied in Outward Foreign Direct Investment: Theory and Evidence

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{{article.zuoZheEn_L}}. {{article.title_en}}[J]. {{journal.qiKanMingCheng_EN}}, 2022, 45(3): 106-133

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