Articles with the same tag -- Department of Academic Journals, SUFE

| F239.4;F275

Normalization of Tax Enforcement and Audit Pricing : A Quasi-natural Experiment Based on the Tax Administrative Penalty Discretion Standards

Tang Xiaojian, Du Dongying, Zhang Junsheng, et al

The important action in the taxation area has been asked to implement the tax administrative penalty discretion standards as an important reform of local taxation department enforcement in...

First published at: Apr 01, 2022

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doi:10.16538/j.cnki.jsufe.2022.02.002

Journal of Shanghai University of Finance and Economics, Vol. 24, Issue 02, pp. 18 - 29,77

| F275

Does the Normalization of Tax Enforcement Decrease Corporate Tax Avoidance? A Quasi-natural Experiment Based on Tax Administrative Penalty Discretion Standards

Tang Xiaojian, Zhang Junsheng, Lin Bin

An important action in the taxation area is to strengthen the normalization of tax enforcement in the processing of the construction of law-based government in China. Furthermore, the core...

First published at: Jun 03, 2021

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doi:10.16538/j.cnki.jfe.20201211.101

Journal of Finance and Economics, Vol. 47, Issue 06, pp. 19 - 32

| F724.6；F124

Does the E-commerce Transformation of Cities Promote Green and High-quality Development? Evidence from a Quasi-natural Experiment Based on National E-commerce Demonstration Cities

Liu Naiquan, Deng Min, Cao Xiguang

Based on the quasi-natural experiment of national e-commerce demonstration cities, this paper studies the influence of the construction of national e-commerce demonstration cities on the g...

First published at: Apr 03, 2021

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doi:10.16538/j.cnki.jfe.20201115.401

Journal of Finance and Economics, Vol. 47, Issue 04, pp. 49 - 63

| F062.9

Effect Evaluation of Comprehensive Reform Policies of Service Sectors: Enlightenment of System and Mechanism Innovation for High Quality Development

Liu Sheng, Xu Rongxin, Chen Xiuying

Nowadays the high-quality development of China’s service sectors is still plagued by the lag of the system and mechanism. It is urgent to speed up the optimization of the policy system an...

First published at: Jun 01, 2021

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doi:10.16538/j.cnki.jsufe.2021.03.006

Journal of Shanghai University of Finance and Economics, Vol. 23, Issue 03, pp. 79 - 94

| F275.5

How does the Reform of Social Insurance System Affect Corporate Tax Avoidance? Evidence from a Quasi-natural Experiment of the Transfer of Department in Social Insurance Contributions

Sun Xuejiao, Fan Run, Zhai Shuping

As an important reform of social insurance system, the transfer of department in social insurance contributions has a wide and far-reaching impact on both the protection of workers’ right...

First published at: Apr 01, 2021

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doi:10.16538/j.cnki.jsufe.2021.02.006

Journal of Shanghai University of Finance and Economics, Vol. 23, Issue 02, pp. 76 - 92

| F246

Can Formal Labor Contracts Improve Employee Job Satisfaction?

Ding Congming, Li Wangnan, Huang Xueyang

Before the reform and opening up, most of the employees in the employing units were “permanent workers”, and the vast majority were lifelong employees. With the development of ...

First published at: Oct 03, 2020

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doi:10.16538/j.cnki.jfe.20200419.401

Journal of Finance and Economics, Vol. 46, Issue 10, pp. 139 - 153

| F275

Litigation Risk and Corporate Capital Structure：Quasi-natural Experiment Evidence from Geographical Rotation of Judges

Chen Shenglan, Wang Jin, Li Ran

The rule of law is the basic way of running a country, and the geographical rotation of judges is an important policy of governing a country according to law in the new era. Studies on thi...

First published at: Apr 01, 2020

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doi:10.16538/j.cnki.jsufe.2020.02.005

Journal of Shanghai University of Finance and Economics, Vol. 22, Issue 02, pp. 69 - 80

| F426

How does Human Capital Affect Chinese Manufacturing Firms’ Markups? Evidence from China’s Higher Education Reform

Cao Yajun, Mao Qilin

Since the implementation of the higher education reform centered on " college enrollment expansion” in 1999, the enrollment scale of China’s ordinary colleges and universi...

First published at: Dec 01, 2019

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doi:10.16538/j.cnki.jfe.2019.12.011

Journal of Finance and Economics, Vol. 45, Issue 12, pp. 138 - 150

| F275.5

Uncertainty Impacts and Investment Dynamics: A Quasi-natural Experiment from China’s Supply-Side Structural Reform

Xu Guangwei, Sun Zheng, Liu Xing

In the post-crisis era, the uncertainties faced by the changing world economy are increasing. How does the rising uncertainty affect economic development? Existing studies have made substa...

First published at: Dec 01, 2019

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doi:10.16538/j.cnki.jfe.2019.12.007

Journal of Finance and Economics, Vol. 45, Issue 12, pp. 86 - 98

| F270

An Empirical Research on the Relationship between Product Market Competition and Investment Efficiency

Wang Jingyu, Zhang Hongliang

As an important external governance mechanism, the impact of product market competition on corporate governance and investment and financing has long attracted the interest of economists a...

First published at: Oct 01, 2019

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doi:10.16538/j.cnki.jfe.2019.10.010

Journal of Finance and Economics, Vol. 45, Issue 10, pp. 125 - 137