Ma, Chen; Cheng, Maoyong; Lobo, Gerald J. - In: Journal of business ethics : JBE 190 (2024) 1, pp. 137-164
We examine whether anti-corruption intensity strengthens tax enforcement effectiveness in China. Using hand-collected anti-corruption data and aggregate tax enforcement data, which include the probability of tax audits and tax deficiencies, for a sample of 11,687 firm-year observations from 2012...