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Applied Economics Letters Volume 28, 2021 - Issue 8
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Research Article

Are sales and taxes ‘sticky’? Empirical evidence of the impact of tax enforcement on tax revenue growth in China

Furong Guoa Business School, Sichuan University, Chengdu, China
,
Shengdao Gana Business School, Sichuan University, Chengdu, China
,
Wei Yanga Business School, Sichuan University, Chengdu, China;b Accounting School, Gui Zhou University of Commerce, Guiyang, ChinaCorrespondence[email protected]
&
Peiying Kuangb Accounting School, Gui Zhou University of Commerce, Guiyang, China
Pages 663-667 | Published online: 29 May 2020

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Read on this site (1)

Vasileios Zisis & Vasilios-Christos Naoum. (2023) Sticky cost theory and firm’s evolution. Applied Economics Letters 30:3, pages 379-383.
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Articles from other publishers (3)

Xinyi Wang & Ling Zhu. (2023) How does export VAT rebates policy affect corporate investment efficiency? Evidence from corporate tax stickiness. Pacific-Basin Finance Journal 82, pages 102130.
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Lixia Wang, Yan Li, Sangying Lu & Vigdis Boasson. (2023) The impact of the CEO’s green ecological experience on corporate green innovation—The moderating effect of corporate tax credit rating and tax burden. Frontiers in Environmental Science 11.
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Shuya Zhou, Peiyan Zhou & Hannah Ji. (2022) Can digital transformation alleviate corporate tax stickiness: The mediation effect of tax avoidance. Technological Forecasting and Social Change 184, pages 122028.
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