Technology adoption and extreme stock risk: Evidence from digital tax reform in China

Humanities and Social Sciences Communications, Год журнала: 2025, Номер 12(1)

Опубликована: Фев. 6, 2025

Язык: Английский

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Tax digitization and earnings management

International Review of Economics & Finance, Год журнала: 2025, Номер unknown, С. 104077 - 104077

Опубликована: Март 1, 2025

Язык: Английский

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The Impact of Big Data Tax Administration on Local Fiscal Revenue: New Evidence from the "Golden Tax Project Phase III"

Economic Analysis and Policy, Год журнала: 2025, Номер unknown

Опубликована: Апрель 1, 2025

Язык: Английский

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The Effect of Tax Enforcement on Corporate Digital Transformation: Evidence From the Implementation of Tax Administration Information System in China

SSRN Electronic Journal, Год журнала: 2024, Номер unknown

Опубликована: Янв. 1, 2024

In the policy context of China's CTAIS-3 project, we study impact tax enforcement on corporate digital transformation (CDTM). We find that enhanced suppresses CDTM. This effect is mainly realized through three channels: increasing burden enterprises, reducing enterprise investment and suppressing innovation. And our heterogeneity test indicates negative enhancement CDTM more pronounced for corporates located in provinces with lower financial accessibility, cities Internet penetration higher fiscal pressure. Distinguished at firm level, strengthening has a significant dampening enterprises are industries levels concentration, firms not state-owned, governance. Our sheds light potential economic consequences micro-firm level changes informs future reforms developing countries.

Язык: Английский

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The impact of environmental tax on R&D investment of heavily polluting companies: Incentive or inhibition?

International Review of Economics & Finance, Год журнала: 2024, Номер 97, С. 103826 - 103826

Опубликована: Дек. 10, 2024

Язык: Английский

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