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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...
| Autores principales: | , , , |
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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
| Publicado: |
Public Library of Science
2022
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| Materias: | |
| 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 |