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The effect of a fiscal squeeze on tax enforcement: Evidence from a natural experiment in China
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The effect of a fiscal squeeze on tax enforcement: Evidence from a natural experiment in China (2017)The effect of a fiscal squeeze on tax enf…Consumers as Tax Auditors (2019)Consumers as Tax AuditorsNo Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax (2015)No Taxation without Informati…Why Do Developing Countries Tax So Little? (2014)Why Do Developing Countries T…Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark (2011)Unwilling or Unable to Cheat?…The value added tax: Its causes and consequences (2009)The value added tax: Its caus…Tax structures in developing countries: Many puzzles and a possible explanation (2009)Tax structures in developing …Competition and Corporate Tax Avoidance: Evidence from Chinese Industrial Firms (2009)Competition and Corporate Tax…Tax Rates and Tax Evasion: Evidence from “Missing Imports” in China (2004)Tax Rates and Tax Evasion: Ev…Political turnover and economic performance: the incentive role of personnel control in China (2004)Political turnover and econom…Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota (2001)Taxpayer response to an incre…Taxes and Bribery: The Role of Wage Incentives (1993)Taxes and Bribery: The Role o…Green investor behavior and corporate green innovation: Evidence from Chinese listed companies (2024)Green investor behavior and c…Does green finance reform hit urban employment? — Evidence from China's green finance pilot policy (2024)Does green finance reform hit…Tax avoidance as an unintended consequence of environmental regulation: Evidence from the EU ETS (2023)Tax avoidance as an unintende…Can China's decentralized energy governance reduce carbon emissions? Evidence from new energy demonstration cities (2023)Can China's decentralized ene…Tax incentive and corporate financial performance: Evidence from income tax revenue sharing reform in China (2022)Tax incentive and corporate f…Tax enforcement and corporate employment: Evidence from a quasi-natural experiment in China (2022)Tax enforcement and corporate…Governments’ Fiscal Squeeze and Firms’ Pollution Emissions: Evidence from a Natural Experiment in China (2022)Governments’ Fiscal Squeeze a…Can digital transformation alleviate corporate tax stickiness: The mediation effect of tax avoidance (2022)Can digital transformation al…Access to local citizenship and internal migration in a developing country: Evidence from a Hukou reform in China (2022)Access to local citizenship a…Social insurance law and corporate financing decisions in China (2021)Social insurance law and corp…Tax Fraud and Selective Law Enforcement (2020)Tax Fraud and Selective Law E…Information system and corporate income tax enforcement: Evidence from China (2020)Information system and corpor…Can government improve tax compliance by adopting advanced information technology? Evidence from the Golden Tax Project III in China (2020)Can government improve tax co…R&D tax credits and firm innovation: Evidence from China (2019)R&D tax credits and firm inno…Decentralization, incentives, and local tax enforcement (2019)Decentralization, incentives,…Fiscal Decentralisation and Local Economic Growth: Evidence from a Fiscal Reform in China (2017)Fiscal Decentralisation and L…Income tax evasion: a theoretical analysis (1972)Tax Avoidance, Evasion, and Administration (2000)Taxation and Development (2013)The behavioralist as tax collector: Using natural field experiments to enhance tax compliance (2017)Tax Compliance and Enforcement (2019)A Rational Theory of the Size of Government (1981)Africa's Growth Tragedy: Policies and Ethnic Divisions (1997)Seeing like a State: How Certain Schemes to Improve the Human Condition Have Failed (1998)Why Can Modern Governments Tax So Much? 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References

  • 2004Political turnover and economic performance: the incentive role of personnel control in China3,691 cited
  • 2011Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark1,277 cited
  • 2009Competition and Corporate Tax Avoidance: Evidence from Chinese Industrial Firms837 cited
  • 2015No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax821 cited
  • 2014Why Do Developing Countries Tax So Little?817 cited
  • 2001Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota784 cited
  • 2004Tax Rates and Tax Evasion: Evidence from “Missing Imports” in China754 cited
  • 2009Tax structures in developing countries: Many puzzles and a possible explanation584 cited
  • 1993Taxes and Bribery: The Role of Wage Incentives582 cited
  • 2009The value added tax: Its causes and consequences452 cited
  • 2019Consumers as Tax Auditors361 cited

Cited by

  • 2020Can government improve tax compliance by adopting advanced information technology? Evidence from the Golden Tax Project III in China148 cited
  • 2019Decentralization, incentives, and local tax enforcement132 cited
  • 2024Green investor behavior and corporate green innovation: Evidence from Chinese listed companies

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129 cited
  • 2022Can digital transformation alleviate corporate tax stickiness: The mediation effect of tax avoidance113 cited
  • 2019R&D tax credits and firm innovation: Evidence from China108 cited
  • 2020Information system and corporate income tax enforcement: Evidence from China98 cited
  • 2022Governments’ Fiscal Squeeze and Firms’ Pollution Emissions: Evidence from a Natural Experiment in China95 cited
  • 2020Tax Fraud and Selective Law Enforcement87 cited
  • 2023Can China's decentralized energy governance reduce carbon emissions? Evidence from new energy demonstration cities80 cited
  • 2021Social insurance law and corporate financing decisions in China78 cited
  • 2022Tax enforcement and corporate employment: Evidence from a quasi-natural experiment in China73 cited
  • 2022Access to local citizenship and internal migration in a developing country: Evidence from a Hukou reform in China71 cited
  • 2017Fiscal Decentralisation and Local Economic Growth: Evidence from a Fiscal Reform in China65 cited
  • 2022Tax incentive and corporate financial performance: Evidence from income tax revenue sharing reform in China47 cited
  • 2023Tax avoidance as an unintended consequence of environmental regulation: Evidence from the EU ETS42 cited
  • 2024Does green finance reform hit urban employment? — Evidence from China's green finance pilot policy39 cited