Technology adoption and extreme stock risk: Evidence from digital tax reform in China
Abstract The digital reform of tax administration occupies a pivotal role due in enhancing governmental governance capabilities in the digital era. We consider China’s “Golden Tax Phase III” project (GTP3P) as a representative digital reform of tax administration. Utilizing a multi-phase DID model,...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Springer Nature
2025-02-01
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| Series: | Humanities & Social Sciences Communications |
| Online Access: | https://doi.org/10.1057/s41599-025-04483-x |
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