This paper studies the effect of tax enforcement on corporate information disclosure quality
by exploiting the enforcement of the “Golden Tax-III” project in China as an exogenous …

The establishment of pilot free trade zones (FTZs) is a key strategic measure taken by China
to promote high-quality economic development, but there are still gaps in the research on …

This paper examines whether and how tax enforcement affects corporate financial
irregularities in China, utilizing the merger of the State Tax Bureau (STB) and Local Tax …

As labor protection policies become widespread globally, assessing the economic impact of
these policies is critical to business decision-making. However, the relationship between …

Using the establishment of the Chinese Integrated Circuit Industry Investment Fund in 2014
as a quasi-natural experiment, this paper identifies the causal effect of national industrial …

Literature on environmental governance in developing countries often attributes
environmental issues to the sub-national governments' lenient enforcement of the law …

Tax incentives are closely related to employees' income. The relationship between tax
incentives and firm social insurance contributions is underexplored in existing literature. We …

Digital finance has become a key issue of research in the academic community. However,
existing studies have paid less attention to the influence factors of urban and rural …

The transition to a green, sustainable economy is largely reliant on corporate investment in
the realm of environmental protection. Utilizing the adoption of the third phase of the Golden …

The impact of tax enforcement on innovation is examined in this research. This paper
employs the merger of Local Tax Bureaus (LTBs) and State Tax Bureau (STB) in 2018 as an …