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Can tax reduction incentive policy promote corporate digital and intelligent transformation?
16 references·0 citing·47 second hopsampled
Can tax reduction incentive policy promote corporate digital and intelligent transformation? (2025)Can tax reduction incentive policy promot…Distribution dynamics and quantile dynamic convergence of the digital economy: Prefecture-level evidence in China (2024)Distribution dynamics and qua…Corporate governance effects of digital finance: Evidence from corporate tax avoidance in China (2024)Corporate governance effects …How digital platform capabilities improve sustainable innovation performance of firms: The mediating role of open innovation (2023)How digital platform capabili…Household green consumption: Does digital inclusion matter? (2023)Household green consumption: …Explainable artificial intelligence for digital finance and consumption upgrading (2023)Explainable artificial intell…Enhancing supply chain resilience with supply chain governance and finance: the enabling role of digital technology adoption (2023)Enhancing supply chain resili…Digital finance development and bank liquidity creation (2023)Digital finance development a…Digital economy and consumption upgrading: scale effect or structure effect? (2023)Digital economy and consumpti…Tax incentives, environmental regulation and firms’ emission reduction strategies: Evidence from China (2022)Tax incentives, environmental…Does digital transformation matter for corporate risk-taking? (2022)Does digital transformation m…Digital Transformation on Enterprise Green Innovation: Effect and Transmission Mechanism (2022)Digital Transformation on Ent…Can digital transformation alleviate corporate tax stickiness: The mediation effect of tax avoidance (2022)Can digital transformation al…The rise of digital finance: Financial inclusion or debt trap? (2021)The rise of digital finance: …R&D tax incentives and innovation: Examining the role of programme design in China (2021)R&D tax incentives and innova…Can value-added tax incentives of new energy industry increase firm's profitability? Evidence from financial data of China's listed companies (2020)Can value-added tax incentive…Decentralization, incentives, and local tax enforcement (2019)Decentralization, incentives,…A Pure Theory of Local Expenditures (1956)Earnings Losses of Displaced Workers (1992)The Fundamental Institutions of China's Reforms and Development (2011)Fiscal stress and the formation of zombie firms: Evidence from China (2021)How does vertical fiscal imbalance affect the upgrading of industrial structure? Empirical evidence from China (2021)Can environmental tax reform curb corporate environmental violations? A quasi-natural experiment based on China's “environmental fees to taxes” (2023)Big Bad Banks? The Winners and Losers from Bank Deregulation in the United States (2010)Does Flattening Government Improve Economic Performance? (2015)How do resource misallocation and government corruption affect green total factor energy efficiency? Evidence from China (2020)The dynamic links among energy transitions, energy consumption, and sustainable economic growth: A novel framework for IEA countries (2021)The role of digitalization on green economic growth: Does industrial structure optimization and green innovation matter? (2022)Self-control, financial literacy and consumer over-indebtedness (2011)Impact of digital finance on financial inclusion and stability (2018)The impact of digital finance on household consumption: Evidence from China (2019)Digital financial inclusion and poverty alleviation: Evidence from the sustainable development of China (2022)Does digital finance matter for corporate green investment? Evidence from heavily polluting industries in China (2022)Digital financial literacy and financial well-being (2023)Managerial incentives and risk-taking☆ (2005)Financial Constraints Risk (2006)CEO gender, corporate risk-taking, and the efficiency of capital allocation (2016)Breaking barriers to innovation: The power of digital transformation (2022)Digital transformation and firm cost stickiness: Evidence from China (2022)Digital finance and corporate financial fraud (2023)Digital Business Strategy: Toward a Next Generation of Insights (2013)Digital Transformation Strategies (2015)Digital transformation: A multidisciplinary reflection and research agenda (2019)Digital Technologies and Eco-Innovation. Evidence of the Twin Transition from Italian Firms (2022)A Study on the Impact of Digital Transformation on Corporate ESG Performance: The Mediating Role of Green Innovation (2023)Digital transformation, corporate social responsibility and green technology innovation- based on empirical evidence of listed companies in China (2023)Salience and Taxation: Theory and Evidence (2009)Robust Inference With Multiway Clustering (2011)How does digital inclusive finance affect the ecological environment? Evidence from Chinese prefecture-level cities (2023)How does fintech prompt corporations toward ESG sustainable development? Evidence from China (2024)The energy-saving effect of green fiscal policy: Empirical evidence from China's comprehensive demonstration cities of energy conservation and emission reduction fiscal policy (2024)Evaluating Structural Equation Models with Unobservable Variables and Measurement Error (1981)Dynamic capabilities and strategic management (1997)Common method biases in behavioral research: A critical review of the literature and recommended remedies. (2003)The pathway to curb greenwashing in sustainable growth: The role of artificial intelligence (2024)Artificial intelligence digital employees and sustainable innovation in online retail: The mediating role of ambidextrous green innovation and the moderating role of ethical anxiety (2025)Bank Runs, Deposit Insurance, and Liquidity (1983)The Theory of Bank Risk Taking and Competition Revisited (2005)Digital finance and industrial structure upgrading: Evidence from Chinese counties (2024)2018 IEEE International Conference on Big Data (Big Data) (2018)Artificial intelligence and innovation capability: A dynamic capabilities perspective (2025)Does financial inclusion impact CO2 emissions? Evidence from Asia (2020)Can the digital economy enhance carbon emission efficiency? Evidence from 269 cities in China (2024)Green finance and corporate green innovation (2024)
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References

  • 2022Does digital transformation matter for corporate risk-taking?494 cited
  • 2021The rise of digital finance: Financial inclusion or debt trap?444 cited
  • 2023How digital platform capabilities improve sustainable innovation performance of firms: The mediating role of open innovation245 cited
  • 2022Digital Transformation on Enterprise Green Innovation: Effect and Transmission Mechanism227 cited
  • 2023Household green consumption: Does digital inclusion matter?212 cited
  • 2023Digital finance development and bank liquidity creation196 cited
  • 2022Tax incentives, environmental regulation and firms’ emission reduction strategies: Evidence from China189 cited
  • 2020Can value-added tax incentives of new energy industry increase firm's profitability? Evidence from financial data of China's listed companies174 cited
  • 2023Explainable artificial intelligence for digital finance and consumption upgrading173 cited
  • 2019Decentralization, incentives, and local tax enforcement132 cited
  • 2024Distribution dynamics and quantile dynamic convergence of the digital economy: Prefecture-level evidence in China116 cited
  • 2022Can digital transformation alleviate corporate tax stickiness: The mediation effect of tax avoidance113 cited
  • 2021R&D tax incentives and innovation: Examining the role of programme design in China94 cited
  • 2024

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Corporate governance effects of digital finance: Evidence from corporate tax avoidance in China
89 cited
  • 2023Enhancing supply chain resilience with supply chain governance and finance: the enabling role of digital technology adoption78 cited
  • 2023Digital economy and consumption upgrading: scale effect or structure effect?68 cited
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