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Tax administration digitization and corporate tax avoidance: a quasi-natural experiment based on the Golden Tax III project in China
16 references·0 citing·51 second hop
Tax administration digitization and corporate tax avoidance: a quasi-natural experiment based on the Golden Tax III project in China (2025)Tax administration digitization and corpo…Political connections and green innovation: The role of a corporate entrepreneurship strategy in state-owned enterprises (2022)Political connections and gre…Digitalization to improve tax compliance: Evidence from VAT e-Invoicing in Peru (2022)Digitalization to improve tax…How Do Tax Incentives Affect Investment and Productivity? Firm-Level Evidence from China (2019)How Do Tax Incentives Affect …Political connections, internal control and firm value: Evidence from China's anti-corruption campaign (2018)Political connections, intern…Digital government transformation and internet portals: The co-evolution of technology, organizations, and institutions (2014)Digital government transforma…A review of archival auditing research (2014)A review of archival auditing…International Tax and Public Finance (2013)International Tax and Public …Big Bad Banks? The Winners and Losers from Bank Deregulation in the United States (2010)Big Bad Banks? 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References

  • 1996Financial Dependence and Growth8,055 cited
  • 2010Big Bad Banks? The Winners and Losers from Bank Deregulation in the United States3,350 cited
  • 2014A review of archival auditing research3,184 cited
  • 2005Corporate tax avoidance and high-powered incentives2,187 cited
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  • 2022Political connections and green innovation: The role of a corporate entrepreneurship strategy in state-owned enterprises286 cited
  • 2013International Tax and Public Finance269 cited
  • 2014Digital government transformation and internet portals: The co-evolution of technology, organizations, and institutions253 cited
  • 2018Political connections, internal control and firm value: Evidence from China's anti-corruption campaign

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205 cited
  • 2022Digitalization to improve tax compliance: Evidence from VAT e-Invoicing in Peru205 cited
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