Corporate digital transformation and tax avoidance: evidence from China
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DOI: 10.1016/j.pacfin.2024.102400
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Cited by:
- Qu, Guimin & Jing, Hao, 2025. "Is new technology always good? Artificial intelligence and corporate tax avoidance: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 98(C).
- Zahra Souguir & Naima Lassoued & Imen Khanchel & Eya Bejaoui, 2025. "Behind the Screens: Digital Transformation and Tax Policy," JRFM, MDPI, vol. 18(7), pages 1-21, July.
- Pang, Silu & Hua, Guihong, 2024. "How does digital tax administration affect R&D manipulation? Evidence from dual machine learning," Technological Forecasting and Social Change, Elsevier, vol. 208(C).
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