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Unintended consequences of tax enforcement on corporate innovation: Evidence from a natural experiment in China. (2023). Zhang, Qin ; Liu, Lihua ; Weng, Danyan.
In: Economic Analysis and Policy.
RePEc:eee:ecanpo:v:80:y:2023:i:c:p:1292-1309.

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  1. Big data tax collection and management, enterprise financialization and enterprise innovation: Quasi-natural test evidence based on the Golden Tax Phase III. (2024). Zhang, Zexuan ; Zhou, Deliang.
    In: PLOS ONE.
    RePEc:plo:pone00:0315222.

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  2. Does centralization of tax administration regulate tax competition? Evidence from a quasi-natural experiment in China. (2024). Lu, Shengfeng ; Zhang, Haotian ; Chen, Sixia.
    In: Economic Analysis and Policy.
    RePEc:eee:ecanpo:v:84:y:2024:i:c:p:1084-1098.

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