Paper Title
Computing Technology and Tax Issues
Abstract
This paper examines the development of computing and information technology and its implications for the
associated social issues such as tax issues. The empirical study in this paper indicates that the computing and information
technology sector is more likely to pay low tax, compared with other sectors. Using the Chinese listed firms for 10 years
from 1998 to 2007, this study finds that firms’ 10-year effective tax rates are negatively associated with the computing and
information technology sector after controlling for firm specific characteristics.
Keyword - Computing and Technology, Tax Issues, Chinese Listed Firms, 10-Year Effective Tax Rate