The Unintended Consequence of Land Finance: Evidence from Corporate Tax Avoidance

The authors thank Gustavo Manso (the editor), an anonymous associate editor, and two anonymous referees for very helpful and constructive comments and suggestions. The authors also acknowledge Murillo Campello, Yongqiang Chu, Yang Duan, Kangkang Fu, Yi Huang, Bo Li, Guangzhong Li, Chen Lin, Deborah Lucas, Lillian Mills, Joseph Piotroski, Pingui Rao, Terry Shevlin, Hongping Tan, Weiqiang Tan, Yuehua Tang, Joanna Wu, Bohui Zhang, Liandong Zhang, Jian Zhang, Ning Zhang, and Shirley Zou; conference participants at the 2018 China Financial Research Conference (CFRC 2018); and seminar participants at the Dongbei University of Finance and Economics, Hong Kong Baptist University, and Jinan University for helpful comments and discussions. The authors contributed equally. All remaining errors are the authors’ own.