Laifeng Yang, Junwei Lu, Qing Sophie Wang, Shaojie Lai
{"title":"税收治理与企业劳动投资效率：来自中国的准自然实验","authors":"Laifeng Yang, Junwei Lu, Qing Sophie Wang, Shaojie Lai","doi":"10.1111/corg.12602","DOIUrl":null,"url":null,"abstract":"<div>\n \n \n <section>\n \n <h3> Research Question/Issue</h3>\n \n <p>We take advantage of China's staggered rollout of the Golden Tax Phase (GTP) III reform to examine how enhanced tax governance through digitalization affects corporate labor investment efficiency (LIE).</p>\n </section>\n \n <section>\n \n <h3> Research Findings/Insights</h3>\n \n <p>Applying a staggered difference-in-differences approach to Chinese A-share listed companies spanning from 2010 to 2017, our research reveals a significant improvement in LIE due to digitalized tax governance. Our path analysis demonstrates that the relationship between tax governance and LIE is mediated by enhancements in corporate governance and information quality. Notably, improved information quality exerts a more substantial influence than corporate governance. In addition to these mediated pathways, we identify a residual direct effect from digitalized tax governance to LIE.</p>\n </section>\n \n <section>\n \n <h3> Theoretical/Academic Implications</h3>\n \n <p>This study uncovers a causal relationship between digitalized tax governance and corporate LIE. It offers new insights into the broader effects of tax governance, specifically how businesses adjust their employment decisions when tax administration becomes more digitalized.</p>\n </section>\n \n <section>\n \n <h3> Practitioner/Policy Implications</h3>\n \n <p>This study highlights a positive externality of digitalized tax governance, offering valuable insights for policymakers aiming to optimize tax administration processes through information technology.</p>\n </section>\n </div>","PeriodicalId":48209,"journal":{"name":"Corporate Governance-An International Review","volume":"33 2","pages":"274-297"},"PeriodicalIF":5.5000,"publicationDate":"2024-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Tax Governance and Corporate Labor Investment Efficiency: A Quasi-Natural Experiment From China\",\"authors\":\"Laifeng Yang, Junwei Lu, Qing Sophie Wang, Shaojie Lai\",\"doi\":\"10.1111/corg.12602\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div>\\n \\n \\n <section>\\n \\n <h3> Research Question/Issue</h3>\\n \\n <p>We take advantage of China's staggered rollout of the Golden Tax Phase (GTP) III reform to examine how enhanced tax governance through digitalization affects corporate labor investment efficiency (LIE).</p>\\n </section>\\n \\n <section>\\n \\n <h3> Research Findings/Insights</h3>\\n \\n <p>Applying a staggered difference-in-differences approach to Chinese A-share listed companies spanning from 2010 to 2017, our research reveals a significant improvement in LIE due to digitalized tax governance. Our path analysis demonstrates that the relationship between tax governance and LIE is mediated by enhancements in corporate governance and information quality. Notably, improved information quality exerts a more substantial influence than corporate governance. In addition to these mediated pathways, we identify a residual direct effect from digitalized tax governance to LIE.</p>\\n </section>\\n \\n <section>\\n \\n <h3> Theoretical/Academic Implications</h3>\\n \\n <p>This study uncovers a causal relationship between digitalized tax governance and corporate LIE. It offers new insights into the broader effects of tax governance, specifically how businesses adjust their employment decisions when tax administration becomes more digitalized.</p>\\n </section>\\n \\n <section>\\n \\n <h3> Practitioner/Policy Implications</h3>\\n \\n <p>This study highlights a positive externality of digitalized tax governance, offering valuable insights for policymakers aiming to optimize tax administration processes through information technology.</p>\\n </section>\\n </div>\",\"PeriodicalId\":48209,\"journal\":{\"name\":\"Corporate Governance-An International Review\",\"volume\":\"33 2\",\"pages\":\"274-297\"},\"PeriodicalIF\":5.5000,\"publicationDate\":\"2024-07-05\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Corporate Governance-An International Review\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://onlinelibrary.wiley.com/doi/10.1111/corg.12602\",\"RegionNum\":3,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"BUSINESS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Corporate Governance-An International Review","FirstCategoryId":"91","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1111/corg.12602","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS","Score":null,"Total":0}
Tax Governance and Corporate Labor Investment Efficiency: A Quasi-Natural Experiment From China
Research Question/Issue
We take advantage of China's staggered rollout of the Golden Tax Phase (GTP) III reform to examine how enhanced tax governance through digitalization affects corporate labor investment efficiency (LIE).
Research Findings/Insights
Applying a staggered difference-in-differences approach to Chinese A-share listed companies spanning from 2010 to 2017, our research reveals a significant improvement in LIE due to digitalized tax governance. Our path analysis demonstrates that the relationship between tax governance and LIE is mediated by enhancements in corporate governance and information quality. Notably, improved information quality exerts a more substantial influence than corporate governance. In addition to these mediated pathways, we identify a residual direct effect from digitalized tax governance to LIE.
Theoretical/Academic Implications
This study uncovers a causal relationship between digitalized tax governance and corporate LIE. It offers new insights into the broader effects of tax governance, specifically how businesses adjust their employment decisions when tax administration becomes more digitalized.
Practitioner/Policy Implications
This study highlights a positive externality of digitalized tax governance, offering valuable insights for policymakers aiming to optimize tax administration processes through information technology.
期刊介绍：
The mission of Corporate Governance: An International Review is to publish cutting-edge international business research on the phenomena of comparative corporate governance throughout the global economy. Our ultimate goal is a rigorous and relevant global theory of corporate governance. We define corporate governance broadly as the exercise of power over corporate entities so as to increase the value provided to the organization"s various stakeholders, as well as making those stakeholders accountable for acting responsibly with regard to the protection, generation, and distribution of wealth invested in the firm. Because of this broad conceptualization, a wide variety of academic disciplines can contribute to our understanding.
求助内容：
应助结果提醒方式：
京公网安备 11010802042870号
