Merge Tax Administration and Corporate Tax Evasion——Discussion on the Merger of National Taxation Bureau and Local Taxation Bureau

Su, Yan

Merge Tax Administration and Corporate Tax Evasion——Discussion on the Merger of National Taxation Bureau and Local Taxation Bureau

Su, Yan (2013) Merge Tax Administration and Corporate Tax Evasion——Discussion on the Merger of National Taxation Bureau and Local Taxation Bureau. In: Proceedings of the 4th International Conference on Informatization Economic Development and Management, IEDM 2024, February 23–25, 2024, Kuala Lumpur, Malaysia.

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Abstract

Utilizing data extracted from Chinese A-share listed companies during the period from 2013 to 2021, this study employs the merging of national taxation bureau and local taxation bureau as a quasi-natural experiment. Applying the Difference-in-Differences (DID) methodology, we explore the influence o

Item Type:	Conference or Workshop Item (UNSPECIFIED)
Date Deposited:	04 Mar 2026 17:35
Last Modified:	16 Apr 2026 23:40
URI:	http://eprints.eai.eu/id/eprint/48983

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