Shao, Xuefeng; Chen, Shi - In: Amfiteatru economic : an economic and business research … 26 (2024) 65, pp. 330-344
In this paper, based on the incomplete contract perspective, we select the implementation of the Electronic Commerce Law of the People's Republic of China as a quasi-natural experiment to study the tax compliance incentive effects of platform firms. Our study finds that the Chinese experience...