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The Effects of Economic Substance Act on Offshore Investment Structures and Tax Avoidance

Author Biography
Ming-Chin Chen
Ming-Chin Chen is a Professor of Department of Accounting of National Chengchi
University and teaches Financial Accounting, Tax Planning, Tax Accounting and
Empirical Tax Research. He completed his Ph.D. degree at School of Accountancy of
Arizona State University. His research areas include tax accounting, financial accounting,
intellectual capital, and corporate governance. His research papers have been published
at European Accounting Review, Review of Quantitative Finance and Accounting,
Journal of Contemporary Accounting & Economics, Asia-Pacific Journal of Accounting
& Economics, Journal of Intellectual Capital, Taiwan Accounting Review, Journal of
Management and Business Research, Academia Economic Papers, Review of Securities
& Futures Markets, Management Review, International Journal of Accounting Studies,
NTU Management Review, Chiao Da Management Review, and Journal of Contemporary
Accounting.

*Jui-Chih Wang
Jui-Chih Wang is a Professor in the Department of Accounting Information at the
School of Accounting and Finance, National Taipei University of Business. She completed
her Ph.D. degree in Accounting from National Chengchi University. Her teaching focuses
on Tax Law, Tax Accounting, and International Taxation Seminar (undergraduate and
master’s levels). Her research areas include tax studies, sustainable economics, and
environmental, social, and governance (ESG) performance. She has also investigated the
causal relationship between ESG performance and tax avoidance. Her scholarly works
have been published in esteemed TSSCI journals such as NTU Management Review,
International Journal of Accounting Studies, Review of Securities & Futures Markets,
Taiwan Accounting Review, Chiao Da Management Review, Review of Accounting and
Auditing Studies, and Journal of Contemporary Accounting.

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