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

| F812.42

Approaches to Promoting Fertility: Will the Fertility-supportive Tax Policy Boost Fertility Intentions?

Developing tax policies that support fertility is an effective strategy for fostering a fertility-friendly society and represents a key area for advancing reforms to individual income tax....

First published at: Oct 03, 2025

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doi:10.16538/j.cnki.jfe.20250817.403

Journal of Finance and Economics, Vol. 51, Issue 10, pp. 79 - 93

CORPORATE GOVERNANCE | F270

Be Frank or Be Secretive? The Impact of Taxation Business Environment Optimization on Supply-chain Transparency

Wang Guosong, Li Xinyu, Hu Zhifei

Taking the pilot reform of tax-related government functions as a quasi-natural experiment, this paper uses the data of A-share listed companies from 2011 to 2022 and constructs a multi-per...

First published at: Aug 20, 2025

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doi:10.16538/j.cnki.fem.20250401.204

Foreign Economics & Management, Vol. 47, Issue 08, pp. 136 - 152

| F812

The Income Distribution Effect of Strengthened Tax Administration Independence: New Findings Based on the Merger of National and Local Tax Agencies

Sun Zeyu, Wang Gaibian, Sun Fan

Exploring effective paths to increase the share of labor income is of great significance for achieving high-quality economic development and promoting common prosperity. The reform of the ...

First published at: Dec 01, 2025

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doi:10.16538/j.cnki.jsufe.2025.06.005

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 06, pp. 64 - 77

| F812.42;F273.1

Sustained Tax Preferential Expectations and Firms’ Innovation Behavior: Evidence from Intersection of Two Types of VAT Refund Policies

Liu Jindong, Li Yimeng

In recent years, as market expectations have relatively weakened, firms are facing increasing uncertainty. R&D strategies are becoming more conservative, making the problem of “quanti...

First published at: Dec 01, 2025

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doi:10.16538/j.cnki.jsufe.2025.06.004

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 06, pp. 49 - 63

| F812.2;F272.2

How does the Sub-provincial Fiscal System Reform Stimulate County-level Entrepreneurial Vitality? A Mechanism Analysis Based on Fiscal Governance Methods

Zhou Zelin, Fan Fan, Zhang Cong

As a vital component of the modernization of national governance systems, the fiscal system reform reshapes the entrepreneurial environment by redefining vertical fiscal relationships. How...

First published at: May 03, 2025

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doi:10.16538/j.cnki.jfe.20250218.401

Journal of Finance and Economics, Vol. 51, Issue 05, pp. 155 - 168

| F812.42

Business cannot Thrive without Trust: Intergenerational Succession and Tax Avoidance of Family Businesses

Chen Gang, Xu Ting

Family businesses constitute a vital component of China’s economy and serve as a driving force for economic growth and structural transformation. In recent years, as the first-generation ...

First published at: Mar 03, 2025

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doi:10.16538/j.cnki.jfe.20250225.203

Journal of Finance and Economics, Vol. 51, Issue 03, pp. 154 - 168

| F812

Optimization of the Taxation Business Environment and Realization of the Goal of Employment Stabilization: From the Perspective of Macro and Micro Integration

Chu Deyin, Cheng Yangfan, Liu Wenlong

In recent years, the Chinese government has set positive employment goals, signaling an increase in efforts to stabilize employment. Existing literature does not pay enough attention to th...

First published at: Nov 03, 2024

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doi:10.16538/j.cnki.jfe.20240615.403

Journal of Finance and Economics, Vol. 50, Issue 11, pp. 140 - 154

| F275；F244

Inclusive Tax Reduction and Within-firm Pay Gap: Evidence from the VAT Reform

Zhao Yichao, Liu Hang

In the process of promoting common prosperity, fiscal and taxation policies play an irreplaceable role, so exploring the relationship between taxation and within-firm pay gap has important...

First published at: May 03, 2024

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doi:10.16538/j.cnki.jfe.20240415.101

Journal of Finance and Economics, Vol. 50, Issue 05, pp. 64 - 78

| 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

| F49

How does the Policy of New Digital Infrastructure Construction Affect Corporate Tax Avoidance?

Wang Hai, Guo Guanyu, Yin Junya

Relying on the Golden Tax III, the tax authority has not only broadened the channels of information acquisition and analysis by using digital technologies, but also enhanced their tax coll...

First published at: Mar 03, 2024

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doi:10.16538/j.cnki.jfe.20231121.302

Journal of Finance and Economics, Vol. 50, Issue 03, pp. 64 - 77