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How does the development of digital finance affect small business tax compliance? Empirical evidence from China
16 references·1 citing·51 second hopsampled
How does the development of digital finance affect small business tax compliance? Empirical evidence from China (2023)How does the development of digital finan…The Role of Technology in Mortgage Lending (2019)The Role of Technology in Mor…The impact of digital finance on household consumption: Evidence from China (2019)The impact of digital finance…Digital Finance and FinTech: current research and future research directions (2017)Digital Finance and FinTech: …No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax (2015)No Taxation without Informati…Industrial Policy and Competition (2015)Industrial Policy and Competi…Financial Constraints and Cash Tax Savings (2015)Financial Constraints and Cas…The real effects of financial constraints: Evidence from a financial crisis (2010)The real effects of financial…The Effects of Executives on Corporate Tax Avoidance (2010)The Effects of Executives on …Minimum Wage Effects Across State Borders: Estimates Using Contiguous Counties (2010)Minimum Wage Effects Across S…Tax structures in developing countries: Many puzzles and a possible explanation (2009)Tax structures in developing …An Examination of Corporate Tax Shelter Participants (2009)An Examination of Corporate T…Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)Are Family Firms More Tax Agg…Small and medium-size enterprises: Access to finance as a growth constraint (2006)Small and medium-size enterpr…Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and h…Book-Tax Differences and Internal Revenue Service Adjustments (1998)Book-Tax Differences and Inte…Does Compulsory School Attendance Affect Schooling and Earnings? (1991)Does Compulsory School Attend…Driving enterprise new quality productivity: The role of big data tax collection (2025)Driving enterprise new qualit…The economics of small business finance: The roles of private equity and debt markets in the financial growth cycle (1998)Financial and Legal Constraints to Growth: Does Firm Size Matter? (2005)A more complete conceptual framework for SME finance (2006)Obstacles to the growth of new SMEs in South Africa: A principal component analysis approach (2010)Access to finance for innovative SMEs since the financial crisis (2014)From market fixing to market-creating: a new framework for innovation policy (2016)Job Market Signaling (1973)Estimating the Returns to Schooling: Some Econometric Problems (1977)Specification Tests in Econometrics (1978)The analysis of household surveys (1997)The Causal Effect of Education on Earnings (1999)Institutions Rule: The Primacy of Institutions Over Geography and Integration in Economic Development (2002)Earnings Management During Import Relief Investigations (1991)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Equity Risk Incentives and Corporate Tax Aggressiveness (2012)Corporate governance, incentives, and tax avoidance (2015)Handbook of Theory and Research for the Sociology of Education. (1987)The Forms of Capital (2002)Designing and Conducting Mixed Methods Research (2007)Impact of digital finance on financial inclusion and stability (2018)On the Fintech Revolution: Interpreting the Forces of Innovation, Disruption, and Transformation in Financial Services (2018)Environmental decentralization, digital finance and green technology innovation (2022)Information Production and Capital Allocation: Decentralized versus Hierarchical Firms (2002)Household Finance (2006)Fintech, regulatory arbitrage, and the rise of shadow banks (2018)Fintech and banking: What do we know? (2019)On the Rise of FinTechs: Credit Scoring Using Digital Footprints (2019)Predictably Unequal? The Effects of Machine Learning on Credit Markets (2021)Management ownership and market valuation (1988)Detecting Earnings Management. (1995)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Errors in Estimating Accruals: Implications for Empirical Research (2002)Long-Run Corporate Tax Avoidance (2008)An Illustration of a Pitfall in Estimating the Effects of Aggregate Variables on Micro Units (1990)The Effect of State Policies on the Location of Manufacturing: Evidence from State Borders (1998)Minimum Wages and Employment: A Case Study of the Fast-Food Industry in New Jersey and Pennsylvania: Reply (2000)Revisiting the Minimum Wage—Employment Debate: Throwing Out the Baby with the Bathwater? (2014)Transparency, Reproducibility, and the Credibility of Economics Research (2018)The Effect of Minimum Wages on Low-Wage Jobs* (2019)Corporate Governance and Equity Prices (2003)Managing with Style: The Effect of Managers on Firm Policies (2003)A review of tax research (2010)What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure (2010)Financing Constraints and Corporate Investment (1987)Financing Constraints and Corporate Investment (1988)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)Costly external finance, corporate investment, and the subprime mortgage credit crisis (2010)Fire Sales in Finance and Macroeconomics (2011)Corporate social responsibility and access to finance (2013)
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References

  • 2006Small and medium-size enterprises: Access to finance as a growth constraint2,996 cited
  • 1991Does Compulsory School Attendance Affect Schooling and Earnings?2,582 cited
  • 2010The real effects of financial constraints: Evidence from a financial crisis2,298 cited
  • 2005Corporate tax avoidance and high-powered incentives2,187 cited
  • 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
  • 2017Digital Finance and FinTech: current research and future research directions1,736 cited
  • 2010The Effects of Executives on Corporate Tax Avoidance1,596 cited
  • 2010Minimum Wage Effects Across State Borders: Estimates Using Contiguous Counties1,209 cited
  • 2019The Role of Technology in Mortgage Lending1,180 cited
  • 2009An Examination of Corporate Tax Shelter Participants1,114 cited
  • 2019The impact of digital finance on household consumption: Evidence from China961 cited
  • 2015No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax821 cited
  • 2015Industrial Policy and Competition655 cited
  • 2015Financial Constraints and Cash Tax Savings624 cited
  • 2009Tax structures in developing countries: Many puzzles and a possible explanation

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584 cited
  • 1998Book-Tax Differences and Internal Revenue Service Adjustments574 cited
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    • 2025Driving enterprise new quality productivity: The role of big data tax collection22 cited