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 col...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Public Library of Science (PLoS)
2022-01-01
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| Series: | PLoS ONE |
| Online Access: | https://doi.org/10.1371/journal.pone.0273372 |