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Digital tax enforcement and reported labour compensation within firms: evidence from China's Golden Tax Phase III reform

Year: 2026

Type: article

Source: Journal of Economic Studies

DOI: 10.1108/jes-03-2026-0308

Authors: Xu Weichen, Igor A. Mayburov

Institutions: Ural Federal University, Financial University

Language: English

Topic: Taxation and Compliance Studies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

SDGs: Decent work and economic growth, Peace, justice, and strong institutions

Open Access status: closed

OpenAlex ID: W7167015682

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Cites: 30

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