Does government institutional reform deter corporate tax evasion? Evidence from China

Exploiting the quasi-natural experiment of the social insurance collection system reform implemented in China in 2000, based on data from China’s industrial enterprise database from 1998 to 2006, we use the difference-in-differences method to test the impact of changing the social insurance collecti...

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Detalles Bibliográficos
Autores principales: Xu, Junbing, Zhu, Minling, Song, Shengying, Wu, Yunxi
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Public Library of Science 2022
Materias:
Research Article
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9731446/
https://www.ncbi.nlm.nih.gov/pubmed/36480570
http://dx.doi.org/10.1371/journal.pone.0273372

Internet

https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9731446/
https://www.ncbi.nlm.nih.gov/pubmed/36480570
http://dx.doi.org/10.1371/journal.pone.0273372

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