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Digitalization of tax administration and corporate performance: Evidence from China. (2023). He, Yuhan ; Yi, Yang.
In: International Review of Financial Analysis.
RePEc:eee:finana:v:90:y:2023:i:c:s1057521923003757.

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Cited: 12

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  1. Technology adoption and extreme stock risk: Evidence from digital tax reform in China. (2025). Jiang, Kangqi ; Li, Jiayun ; Chen, Xiaofeng ; Zhou, Mengling.
    In: Palgrave Communications.
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  2. Like adding oil to the fire or pouring water on it? The effect of the digital economy on corporate tax avoidance: Evidence from China. (2025). schneider, friedrich ; Lin, Gaoyi ; Zhan, Wang ; Xu, Changtuo ; Chen, Hailin.
    In: Technological Forecasting and Social Change.
    RePEc:eee:tefoso:v:212:y:2025:i:c:s0040162524007340.

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  3. Big data in tax enforcement and trade credit: Evidence from China. (2025). Li, Quan ; Song, Gaoya.
    In: Research in International Business and Finance.
    RePEc:eee:riibaf:v:76:y:2025:i:c:s0275531925000686.

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  4. Digital transformation, board structure, and organizational innovation capacity. (2025). Zhang, Jing-Jing ; Ma, Li-Na.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:73:y:2025:i:c:s1544612324015381.

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  5. Tax-related information regulatory capacity and accounting information quality. (2025). Li, Yang ; Wu, Guanzheng.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:99:y:2025:i:c:s105752192500016x.

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  6. The effect of tax enforcement digitalization on corporate digital transformation: Evidence from Chinas listed companies. (2025). Feng, Qianbin ; Deng, Fuhua ; Xu, Yanhui.
    In: Economic Analysis and Policy.
    RePEc:eee:ecanpo:v:85:y:2025:i:c:p:1105-1134.

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  7. How does digital tax administration affect R&D manipulation? Evidence from dual machine learning. (2024). Hua, Guihong ; Pang, Silu.
    In: Technological Forecasting and Social Change.
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  8. Parent–subsidiary geographic dispersion and debt aggressiveness: Analysis from the tax enforcement perspective. (2024). Yang, Zhenhe ; Liu, Xiaomei ; Gao, Boyuan ; Wang, Yuanqing.
    In: International Review of Economics & Finance.
    RePEc:eee:reveco:v:96:y:2024:i:pa:s105905602400594x.

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  9. Does green financial policy promote the transformation of resource-exhausted cities? - Evidence from the micro level. (2024). Tang, Yao ; Lu, Shibao ; Zhang, Lianjun ; Chen, Hongbo ; Wu, Hao.
    In: Resources Policy.
    RePEc:eee:jrpoli:v:88:y:2024:i:c:s0301420723012114.

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  10. The impact of digital tax administration on local government debt: Based on the revision of the tax collection and administration law. (2024). Cheng, Qian ; Luo, Jingwen.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:67:y:2024:i:pb:s1544612324009681.

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  11. Digital tax collection and corporate job creation: An analysis based on the quasinatural experiment of Golden Tax Phase III. (2024). Cheng, Jiangyan ; Wei, Hongmao.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:66:y:2024:i:c:s1544612324007177.

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  12. The impact of tax digitalization on corporate salary structures. (2024). Song, Yan ; Wei, Wei ; Jin, Ruifeng.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:64:y:2024:i:c:s1544612324004380.

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  36. Special Tax Regimes in Latin America and the Caribbean: Compliance, Social Protection, and Resource Misallocation. (2019). Torres, Jesica ; Bosch, Mariano ; Azuero, Rodrigo ; Azuara, Oliver ; Herrera, Oliver Azuara.
    In: IDB Publications (Working Papers).
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  37. The Effect of Deterrence Factors on Discourage Shadow Economy Level and Tax Evasion. (2019). , Faeyz.
    In: International Journal of Academic Research in Accounting, Finance and Management Sciences.
    RePEc:hur:ijaraf:v:9:y:2019:i:1:p:65-70.

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  38. Compliance costs vs. tax incentives: Why do entrepreneurs respond to size-based regulations?. (2019). Matikka, Tuomas ; Harju, Jarkko ; Rauhanen, Timo .
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:173:y:2019:i:c:p:139-164.

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  39. VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence. (2019). Lockwood, Ben ; Liu, Li ; Almunia, Miguel.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:13983.

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  40. Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities. (2019). Pomeranz, Dina ; Vila-Belda, Jose.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:13688.

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  41. Shaming for tax enforcement: Evidence from a new policy. (2018). Dwenger, Nadja ; Treber, Lukas.
    In: Hohenheim Discussion Papers in Business, Economics and Social Sciences.
    RePEc:zbw:hohdps:212018.

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  42. Financial Incentives and Earnings of Disability Insurance Recipients: Evidence from a Notch Design. (2018). Staubli, Stefan ; Ruh, Philippe.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:24830.

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  43. Using small businesses for individual tax planning: evidence from special tax regimes in Chile. (2018). Vergara, Damián ; Repetto, Andrea ; Engel, Eduardo ; Agostini, Claudio.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:25:y:2018:i:6:d:10.1007_s10797-018-9509-0.

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  44. Financial Incentives and Earnings of Disability Insurance Recipients: Evidence from a Notch Design. (2018). Staubli, Stefan ; Ruh, Philippe.
    In: IZA Discussion Papers.
    RePEc:iza:izadps:dp11667.

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  45. The Effects of Deterrence Factors on Income Tax Evasion among Palestinian SMEs. (2018). Marimuthu, Munusamy ; Abdul-Jabbar, Hijattulah ; Alkhatib, Amjad Abdallah.
    In: International Journal of Academic Research in Accounting, Finance and Management Sciences.
    RePEc:hur:ijaraf:v:8:y:2018:i:4:p:144-152.

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  46. Reducing evasion through self-reporting: Evidence from charitable contributions. (2018). Tazhitdinova, Alisa.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:165:y:2018:i:c:p:31-47.

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  47. Shaming for Tax Enforcement: Evidence from a New Policy. (2018). Dwenger, Nadja ; Treber, Lukas.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:13194.

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  48. Evaluating the macro-representativeness of a firm-level database: an application for the Spanish economy. (2018). Moral-Benito, Enrique ; Almunia, Miguel ; Lopez-Rodriguez, David.
    In: Occasional Papers.
    RePEc:bde:opaper:1802.

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  49. Individual Tax Planning and Small Business Creation: Evidence on the Impact of Special Tax Regimes in Chile. (2017). Repetto, Andrea ; Engel, Eduardo ; Agostini, Claudio ; Vergara, Damian.
    In: Working Papers.
    RePEc:uai:wpaper:wp_054.

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  50. .

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