Can digital transformation alleviate corporate tax stickiness: The mediation effect of tax avoidance
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- Wei, Rongrong & Xia, Yueming, 2024. "Digital transformation and corporate green total factor productivity: Based on double/debiased machine learning robustness estimation," Economic Analysis and Policy, Elsevier, vol. 84(C), pages 808-827.
- Pan, Changchun & Huang, Yuzhe & Jin, Long, 2024. "Natural disasters and corporate tax burden: Evidence from chinese energy sector," Energy Economics, Elsevier, vol. 130(C).
- Chen, Wen & Zhang, Qiuyue, 2025. "Can corporate climate risk drive digital transformation? Evidence from Chinese heavy-polluting enterprises," Technological Forecasting and Social Change, Elsevier, vol. 212(C).
- 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).
- Ziyuan Sun & Xiao Sun & Wenjiao Wang & Wei Wang, 2025. "Digital transformation and greenwashing in environmental, social, and governance disclosure: Does investor attention matter?," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 34(1), pages 81-102, January.
- Yang (Eric) Zhou & Jingjun (David) Xu & Zhiying Liu, 2024. "The impact of digital transformation on corporate innovation: Roles of analyst coverage and internal control," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 45(1), pages 373-393, January.
- Shahzad, Farrukh & Ahmad, Munir & Irfan, Muhammad & Wang, Zhenkun & Fareed, Zeeshan, 2024. "Analyzing the influence of smart and digital manufacturing on cost stickiness: A study of U.S. manufacturing firms," International Review of Economics & Finance, Elsevier, vol. 95(C).
- Chen, Meian & Zhao, Ke & Jin, Wei, 2024. "Corporate digital transformation and tax avoidance: evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 85(C).
- Wang, Hu & Shen, Hong & Li, Shouwei, 2023. "Does green direct financing work in reducing carbon risk?," Economic Modelling, Elsevier, vol. 128(C).
- Wang, Xinyi & Zhu, Ling, 2023. "How does export VAT rebates policy affect corporate investment efficiency? Evidence from corporate tax stickiness," Pacific-Basin Finance Journal, Elsevier, vol. 82(C).
- Wang, Meijun & Liu, Chan & Tan, Zhanglu & Ye, Zihan & Lv, Hanbing, 2025. "Synergistic pathways towards greening and digital transformations of Chinese primary energy producers: Reassessing the microeconomic effects of environmental regulation," Energy, Elsevier, vol. 325(C).
- Gao, Peng & He, Jie & Vochozka, Marek & Hu, Shiyang, 2024. "Deterrent effects of central environmental protection inspection on green technology innovation cycles: Evidence from the listed state-owned firms in China," Technological Forecasting and Social Change, Elsevier, vol. 209(C).
- Wu, Weiwei & Xiao, Ruicong, 2025. "Antecedent configurations toward technology search strategies in digital transformation: The joint impact of performance feedback, organizational slack and TMT regulatory focus," Technovation, Elsevier, vol. 144(C).
- Xiaojuan Cheng & Zihao Zhang & Duojun He & Chunguang Quan, 2025. "Digital Transformation and Corporate Carbon Emissions: Evidence from China’s Listed Companies," Sustainability, MDPI, vol. 17(9), pages 1-25, April.
- Ying Wu & Yuanyue Deng, 2024. "Does digital transformation crowd out the employment of lower skill labor?," Bulletin of Economic Research, Wiley Blackwell, vol. 76(3), pages 726-748, July.
- Sun, Xiaoyan & Han, Jie & Işık, Cem, 2025. "Can digital transformation be a “powerful tool” to curb corporate tax avoidance? Mechanism analysis and policy implications based on Chinese data," International Review of Economics & Finance, Elsevier, vol. 102(C).
- Chen, Hailin & Xu, Changtuo & Zhan, Wang & Lin, Gaoyi & Schneider, Friedrich, 2025. "Like adding oil to the fire or pouring water on it? The effect of the digital economy on corporate tax avoidance: Evidence from China," Technological Forecasting and Social Change, Elsevier, vol. 212(C).
- Wang, Kui & He, Junjia & Zhang, Xiaodan & Xiang, Diandian & Zhang, Ping, 2025. "Unraveling the performance puzzle of digital transformation: The moderating role of TMT heterogeneity and faultline strength," Journal of Business Research, Elsevier, vol. 188(C).
- Han, Zhihui & Wang, Zhitao, 2025. "Digitalization and supply chain finance risk: Evidence from listed firms in the construction industry," Finance Research Letters, Elsevier, vol. 74(C).
- Tang, Mengxuan & Hu, Yang & Hou, Yang (Greg) & Oxley, Les & Goodell, John W., 2025. "Fintech development, corporate tax avoidance and firm value," International Review of Financial Analysis, Elsevier, vol. 97(C).
- Yang Yang & Jinmian Han, 2023. "Digital transformation, financing constraints, and corporate environmental, social, and governance performance," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(6), pages 3189-3202, November.
- Huang, Meiying & Yuan, Yimeng & Zhang, Yi & Huang, Yongjian, 2025. "The invisible corporate tax reduction: Evidence from new industrialization," Finance Research Letters, Elsevier, vol. 83(C).
- Yang, Hefan & Liu, Xilu & Meng, Yao & Feng, Baoyi & Chen, Zhijun, 2024. "Digital transformation and the allocation of decision-making rights within business groups – Empirical evidence from China," Journal of Business Research, Elsevier, vol. 179(C).
- Zhao, Shuang & Zhang, Liqun & Peng, Lin & Zhou, Haiyan & Hu, Feng, 2024. "Enterprise pollution reduction through digital transformation? Evidence from Chinese manufacturing enterprises," Technology in Society, Elsevier, vol. 77(C).
- Zhang, Ziqi & Su, Zhi & Tong, Fang, 2023. "Does digital transformation restrain corporate financialization? Evidence from China," Finance Research Letters, Elsevier, vol. 56(C).
- Ding, Qiaoying & He, Wensheng & Deng, Yanfang, 2025. "Can tax reduction incentive policy promote corporate digital and intelligent transformation?," International Review of Financial Analysis, Elsevier, vol. 99(C).
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