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The Efect Of A Fiscal Squeeze On Tax Enforcement:Evidence From A Natural Experiment In China

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Cited by:

  1. Chen, Haiqiang & Lin, Zhe, 2024. "Local fiscal pressure and shadow banking activities of nonfinancial enterprises–A story of government intervention," Finance Research Letters, Elsevier, vol. 62(PB).
  2. Xufei Zhang & Hongsheng Fang & Lin Guo, 2023. "Corporate Endowment Insurance Fee Reduction and Employee Wages: Evidence from China," China & World Economy, Institute of World Economics and Politics, Chinese Academy of Social Sciences, vol. 31(2), pages 192-222, March.
  3. Zhao, Xiaoyue & Jia, Ming & Zhang, Zhe, 2023. "Promotion vs. pollution: City political status and firm pollution," Technological Forecasting and Social Change, Elsevier, vol. 187(C).
  4. Qi, Yu & Yu, Jinliang & Yang, Shubo & Xie, Xiaoyi, 2022. "Local government consumption and firm performance: Evidence from the "TPCs" in China," Journal of Asian Economics, Elsevier, vol. 80(C).
  5. Zhu, Ling & Liu, Shasha & Kong, Dongmin, 2023. "Governments' fiscal stress and firm decentralization," International Review of Financial Analysis, Elsevier, vol. 90(C).
  6. Wu, Jianjun & Ding, Xiuying & Liu, Xuemei, 2023. "Governmental pressures and firms’ export product quality: Evidence from China," Finance Research Letters, Elsevier, vol. 55(PA).
  7. Li, Jianjun & Wang, Xuan & Wu, Yaping, 2020. "Can government improve tax compliance by adopting advanced information technology? Evidence from the Golden Tax Project III in China," Economic Modelling, Elsevier, vol. 93(C), pages 384-397.
  8. Grazzini Lisa & Petretto Alessandro, 2022. "Heterogeneous capital tax competition in a federation with asymmetric tax compliance," German Economic Review, De Gruyter, vol. 23(4), pages 669-705, December.
  9. Jin, Zhangfeng & Zhang, Junsen, 2023. "Access to local citizenship and internal migration in a developing country: Evidence from a Hukou reform in China," Journal of Comparative Economics, Elsevier, vol. 51(1), pages 181-215.
  10. Chengrui Xiao, 2020. "Intergovernmental revenue relations, tax enforcement and tax shifting: evidence from China," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(1), pages 128-152, February.
  11. Junxue Jia & Jing Ning & Jing Zhang, 2023. "Information transparency, monitoring, and incentives under decentralization: Evidence from China's fiscal reform of “province managing county”," Journal of Regional Science, Wiley Blackwell, vol. 63(2), pages 263-289, March.
  12. Chen Ma & Maoyong Cheng & Gerald J. Lobo, 2024. "How Do Tax Agents Respond to Anti-corruption Intensity?," Journal of Business Ethics, Springer, vol. 190(1), pages 137-164, February.
  13. Jianjun Li & Xuan Wang, 2020. "Does VAT have higher tax compliance than a turnover tax? Evidence from China," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(2), pages 280-311, April.
  14. Jiang, Wei & Li, Xitao & Liu, Ruoxi & Song, Yijia, 2022. "Local fiscal pressure, policy distortion and energy efficiency: Micro-evidence from a quasi-natural experiment in China," Energy, Elsevier, vol. 254(PB).
  15. Liang, Yutian & Zhou, Keyang & Li, Xun & Zhou, Zhengke & Sun, Wei & Zeng, Jiaqi, 2020. "Effectiveness of high-speed railway on regional economic growth for less developed areas," Journal of Transport Geography, Elsevier, vol. 82(C).
  16. Fei Peng & Shibiao Zhou & Tao Ding & Huaqing Wu, 2023. "Impact of fiscal expenditure stress on green transformation risk: evidence from China education authority reform," Economic Change and Restructuring, Springer, vol. 56(6), pages 4565-4601, December.
  17. Zhou, Kuo & Qu, Zhi & Wei, Zhixuan & Zhao, Jiyang, 2023. "Does government fiscal pressure matter for firm environmental performance? The role of environmental regulation and tax competition," Economic Analysis and Policy, Elsevier, vol. 80(C), pages 1187-1204.
  18. Zhang, Jing & Yan, Wei, 2022. "The Economic Impact of Public Capital: Evidence from Chinese Prefectures and Firms," Regional Science and Urban Economics, Elsevier, vol. 97(C).
  19. Mengting Ruan & Xiaolu Zhao, 2022. "Fiscal Pressure, Policy Choices and Regional Economic Disparity: Evidence from a Natural Experiment in China," Sustainability, MDPI, vol. 14(19), pages 1-13, September.
  20. Ziyang Yue & Gangqiang Yang & Haisen Wang, 2023. "How do tax reductions motivate technological innovation?," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-18, December.
  21. Fei Peng & Langchuan Peng & Jie Mao & Peng Lu, 2021. "The Short-Run Effect of a Local Fiscal Squeeze on Pollution Abatement Expenditures: Evidence from China’s VAT Pilot Program," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 78(3), pages 453-485, March.
  22. Shi, Xinjie & Huangfu, Bingyu & Jin, Songqing & Gao, Xuwen, 2024. "Property rights, labor reallocation, and gender inequality in rural China," Journal of Economic Behavior & Organization, Elsevier, vol. 220(C), pages 325-342.
  23. Li, Lixing & Liu, Kevin Zhengcheng & Nie, Zhuo & Xi, Tianyang, 2021. "Evading by any means? VAT enforcement and payroll tax evasion in China," Journal of Economic Behavior & Organization, Elsevier, vol. 185(C), pages 770-784.
  24. Yi Shen & Qingsong Ruan, 2022. "Accounting Conservatism, R&D Manipulation, and Corporate Innovation: Evidence from China," Sustainability, MDPI, vol. 14(15), pages 1-25, July.
  25. Liu, Guanchun & Liu, Yuanyuan & Zhang, Chengsi, 2022. "Tax enforcement and corporate employment: Evidence from a quasi-natural experiment in China," China Economic Review, Elsevier, vol. 73(C).
  26. Xu Zhang & Tianchu Feng & Chengjun Wang & Chaozhu Li, 2023. "Local Fiscal Pressure and Public Health: Evidence from China," IJERPH, MDPI, vol. 20(6), pages 1-17, March.
  27. Ling Zhu & Dongmin Kong, 2023. "Revenue pressure of local governments and firm productivity: Evidence from a natural experiment in China," Economics of Transition and Institutional Change, John Wiley & Sons, vol. 31(3), pages 721-748, July.
  28. Liu, Guanchun & Liu, Yuanyuan & Zhang, Chengsi & Zhu, Yueteng, 2021. "Social insurance law and corporate financing decisions in China," Journal of Economic Behavior & Organization, Elsevier, vol. 190(C), pages 816-837.
  29. Chen, Jiandong & Yu, Jie & Shen, Zhiyang & Song, Malin & Zhou, Ziqi, 2023. "Debt financing and maintenance expenditure: Theory and evidence on government-operated toll roads in China," Economic Systems, Elsevier, vol. 47(1).
  30. Jin, Zhangfeng, 2020. "Welfare Magnets and Internal Migration in China," GLO Discussion Paper Series 498, Global Labor Organization (GLO).
  31. Qiongzhi Liu & Jing Ren, 2023. "Local Fiscal Pressure and Enterprise Environmental Protection Investment under COVID-19: Evidence from China," Sustainability, MDPI, vol. 15(6), pages 1-20, March.
  32. Xiong, Jiacai & Huang, Ling & Yang, Zelin & Wang, Xin, 2024. "The impact of local government debt on entrepreneurship: Evidence from a quasi-natural experiment of local debt governance reform," International Review of Economics & Finance, Elsevier, vol. 93(PA), pages 501-519.
  33. Ye, Bing & Lin, Ling, 2020. "Environmental regulation and responses of local governments," China Economic Review, Elsevier, vol. 60(C).
  34. Jiakai Zhang & Renjie Zhao, 2022. "The effect of population aging on pension enforcement: Do firms bear the burden?," Economic Inquiry, Western Economic Association International, vol. 60(4), pages 1644-1662, October.
  35. Yong Geng & Wei Liu & Hanshu Chen & Xinyu Zou, 2023. "The Spillover Effects of Environmental Regulations: A Perspective of Chinese Unregulated Firms' Tax Burden," China & World Economy, Institute of World Economics and Politics, Chinese Academy of Social Sciences, vol. 31(2), pages 84-111, March.
  36. Mao, Yihuan & Lin, Yan, 2024. "Do more hands make work easier? Public supervision and corporate green innovation," International Review of Economics & Finance, Elsevier, vol. 91(C), pages 1064-1083.
  37. Zhao, Renjie & Zhang, Jiakai, 2022. "Rent-tax substitution and its impact on firms: Evidence from housing purchase limits policy in China," Regional Science and Urban Economics, Elsevier, vol. 96(C).
  38. Fu, Qiuyao & Zhang, Teng & Li, Yunong, 2021. "Trade liberalization induced profitability enhancement? The impact of intermediate input imports on firm profitability," Journal of Asian Economics, Elsevier, vol. 75(C).
  39. Haichao Fan & Yu Liu & Nancy Qian & Jaya Wen, 2018. "Computerizing VAT Invoices in China," NBER Working Papers 24414, National Bureau of Economic Research, Inc.
  40. Wang, Jiaxin & Chen, Jin & Huang, Xiang & Song, Zilong, 2023. "Principal SOE customers and corporate tax avoidance: Evidence from the government arrears clearance reform," Energy Economics, Elsevier, vol. 128(C).
  41. José M Durán‐Cabré & Alejandro Esteller‐Moré & Luca Salvadori, 2020. "Cyclical Tax Enforcement," Economic Inquiry, Western Economic Association International, vol. 58(4), pages 1874-1893, October.
  42. Lin, Gaoyi & Ma, Liuding & Liao, Hui & Li, Jingying, 2024. "Nothing comes for free: Evidence from a tax reduction of China," China Economic Review, Elsevier, vol. 83(C).
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  44. Tongyue Zhang & Mengyang Hou & Liqi Chu & Lili Wang, 2022. "Can the Establishment of National Key Ecological Function Areas Enhance Vegetation Carbon Sink? A Quasi-Natural Experiment Evidence from China," IJERPH, MDPI, vol. 19(19), pages 1-21, September.
  45. Zhang, Fan & Wu, Guanghao & Zhu, Ling & Zhang, Wenzhe, 2023. "The impact of fiscal squeeze on corporate tax avoidance behaviors: Evidence from the agricultural tax reform," Economic Analysis and Policy, Elsevier, vol. 79(C), pages 890-901.
  46. Harsha Konara Mudiyanselage & Shawn Xiaoguang Chen, 2022. "What impairs the ‘money machine’ of VAT in developing countries?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(5), pages 1128-1159, October.
  47. Huasheng Song & Guili Sun, 2022. "Investment Promotion, Tax Competition, and Industrial Land Price in China—Evidence from the Corporate Tax Collection Reform," Land, MDPI, vol. 11(5), pages 1-17, May.
  48. Hongsheng Fang & Yunqing Su & Weijun Lu, 2022. "Tax incentive and firm investment: Evidence from the Income Tax Revenue Sharing Reform in China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(5), pages 4849-4884, December.
  49. Rongwu Zhang & Wenqiang Fu & Yingxu Kuang, 2022. "Can Digital Economy Promote Energy Conservation and Emission Reduction in Heavily Polluting Enterprises? Empirical Evidence from China," IJERPH, MDPI, vol. 19(16), pages 1-21, August.
  50. Lin-Feng Yue & Jing-Ran Sun & Long-Jian Yang, 2022. "The impact of fiscal centralization policies on education expenditure among Chinese local governments," Quality & Quantity: International Journal of Methodology, Springer, vol. 56(4), pages 2281-2300, August.
  51. Fang, Hongsheng & Su, Yunqing & Lu, Weijun, 2022. "Tax incentive and corporate financial performance: Evidence from income tax revenue sharing reform in China," Journal of Asian Economics, Elsevier, vol. 81(C).
  52. Liu, Lihua & Shu, Haicheng, 2022. "Mandatory dividend policy and perk consumption: Evidence from state-owned business groups in China," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 77(C).
  53. Chen, Fanglin & Zhang, Jie & Chen, Zhongfei, 2024. "Assessment of the effects of extreme temperature on economic activity," Ecological Economics, Elsevier, vol. 222(C).
  54. Shi, Xuezhu, 2020. "Locked out? China’s health insurance scheme and internal migration," Labour Economics, Elsevier, vol. 67(C).
  55. Feng, Chen & Ye, Yongwei & Bai, Caiquan, 2023. "Tax enforcement and corporate financial irregularities: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 88(C).
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  57. Chen, Shawn Xiaoguang, 2017. "VAT rate dispersion and TFP loss in China’s manufacturing sector," Economics Letters, Elsevier, vol. 155(C), pages 49-54.
  58. Jia, Wentao & Xie, Rui & Ma, Chunbo & Gong, Zezhong & Wang, Hui, 2024. "Environmental regulation and firms' emission reduction – The policy of eliminating backward production capacity as a quasi-natural experiment," Energy Economics, Elsevier, vol. 130(C).
  59. Filipe R Campante & Davin Chor & Bingjing Li, 2023. "The Political Economy Consequences of China’s Export Slowdown," Journal of the European Economic Association, European Economic Association, vol. 21(5), pages 1721-1771.
  60. Chen, Ling & Yang, Wenhui, 2019. "R&D tax credits and firm innovation: Evidence from China," Technological Forecasting and Social Change, Elsevier, vol. 146(C), pages 233-241.
  61. Xingshuai Wang & Ehsan Elahi & Lianggui Zhang, 2022. "Mandatory Environmental Regulation and Green Technology Innovation: Evidence from China," Sustainability, MDPI, vol. 14(20), pages 1-13, October.
  62. Yang, Yang & Chen, Wanying & Yu, Zhuangxiong, 2023. "Local government debt and corporate digital transformation: Evidence from China," Finance Research Letters, Elsevier, vol. 57(C).
  63. Simin Zhang & Zhikai Wang, 2023. "Effects of Vertical Fiscal Imbalance on Fiscal Health Expenditure Efficiency—Evidence from China," IJERPH, MDPI, vol. 20(3), pages 1-22, January.
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  67. Cai, Jun & Zhao, Kui, 2024. "Uniform agricultural tax abolition and differential household labor supply: Evidence from China's urban household survey," China Economic Review, Elsevier, vol. 86(C).
  68. Dongmin Kong & Ling Zhu, 2022. "Governments’ Fiscal Squeeze and Firms’ Pollution Emissions: Evidence from a Natural Experiment in China," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 81(4), pages 833-866, April.
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