Using data from Chinese A-share listed companies from 2007 to 2022, we employ quantile regression to examine the impact of institutional ownership on corporate tax avoidance. The findings demonstrate that institutional ownership significantly reduces extreme short-term tax avoidance behavior by companies and also influences their long-term tax avoidance strategies. Moreover, institutional ownership effectively narrows the gap between a company’s effective tax rate and the industry average tax rate, indicating an optimizing effect on corporate ...
