#2192. The effect of corporate tax avoidance on salary distribution——Empirical evidence from publicly listed companies in China

August 2026publication date
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Journal’s subject area:
Finance;
Economics and Econometrics;
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Abstract:
In this paper, we investigate the effect of corporate tax avoidance on the pay level for employees and the internal pay gap between executives and ordinary employees. The results show that corporate tax avoidance can significantly improve the average pay level of all the staff, but the “inclusive” benefit on employee remuneration brought by tax avoidance is not evenly distributed. In addition, evidence from the cross-section analysis reveals that the current life cycle, the level of realized pay, and the short-term investment strategy in Asian publicly listed companies can significantly affect the relationship between corporate tax avoidance and the internal pay gap.
Keywords:
Corporate tax avoidance; Employee remuneration; Pay gap; Salary distribution; Total factor productivity

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