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【With the same author name:【Chen Dong】 Found 2 articles】 /Page Order by: Asce Desc

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| F275；F230

The Linkage Effect of VAT Reform and Corporate Income Tax Avoidance: Evidence from the VAT Rate Simplification Reform

Chen Dong, Lu Jiani, Zhou Yujie, et al

One of the goals of tax system reform is to gradually increase the proportion of direct tax and optimize the structure of tax revenue on the premise of stabilizing tax burden. An important...

First published at: May 03, 2024

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doi:10.16538/j.cnki.jfe.20231019.101

Journal of Finance and Economics, Vol. 50, Issue 05, pp. 49 - 63

| F275.4

Digital Transformation, Wage Growth and Income Gap Across Firms: Also on the Industry-leading Effect of “Lighthouse Factory”

Chen Dong, Guo Wenguang

While digital transformation provides new momentum for high-quality development, it may also raise income distribution issues. Based on the data of Chinese A-share listed companies from 20...

First published at: Apr 03, 2023

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doi:10.16538/j.cnki.jfe.20230115.305

Journal of Finance and Economics, Vol. 49, Issue 04, pp. 50 - 64

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