[1] Chen, K. P., & Chu, C. Y. C. (2005). Internal Control versus External Manipulation: A Model of Corporate Income Tax Evasion. The RAND Journal of Economics, 36, 151-164.
[2] Desai, M. A. & Dharmapala, D. (2005). Corporate Tax Avoidance and High-Powered Incentives. Journal of Financial Economics, 79, Article No. 11241.
https://doi.org/10.3386/w11241
[3] Gallemore, J., Maydew, E. L., & Thornock, J. R. (2014). The Reputational Costs of Tax Avoidance. Contemporary Accounting Research, 31, 1103-1133.
https://doi.org/10.1111/1911-3846.12055
[4] Graham, J. R., Hanlon, M., Shevlin, T., & Shroff, N. (2017). Tax Rates and Corporate Decision-Making. Review of Financial Studies, 30, 3128-3175.
https://doi.org/10.1093/rfs/hhx037
[5] Hanlon, M., & Heitzman, S. (2010) A Review of Tax Research. Journal of Accounting and Economics, 50, 127-178.
https://doi.org/10.1016/j.jacceco.2010.09.002
[6] Liu, H., & Lv, C. J. (2018). Strategic Effect of Tax Avoidance: The Causal Impact of Tax Avoidance on Firms’ Product Market Performance. Journal of Financial Research, 7, 158-173.
[7] Wang, D. Z., & Luo, M. L. (2017). Tax Avoidance, Social Responsibility Commitment and Firm Value. Communication of Finance and Accounting, 15, 31-35+12.
[8] Wilson, R. J. (2009). An Examination of Corporate Tax Shelter Participants. The Accounting Review, 84, 969-999.
https://doi.org/10.2308/accr.2009.84.3.969
[9] Ye, K. T. & Liu, H. (2014). Corporate Tax Avoidance and Internal Agency Costs. Journal of Financial Research, 9, 158-176.
[10] Zhang, M. H., Zhang, H. F., & Zhang, R. (2018). The Heterogeneous Influence of Financing Constraints on Tax Avoidance Behavior of Enterprises: Evidence from Listed Companies. Tax Research, 1, 93-99.