Digital tax collection and corporate job creation: An analysis based on the quasinatural experiment of Golden Tax Phase III

Jiangyan Cheng and Hongmao Wei

Finance Research Letters, 2024, vol. 66, issue C

Abstract: This study investigates listed companies in China's capital market and empirically tests the relationship between digital tax collection and corporate job creation using a multiperiod difference-in-differences model. Results show that digital tax collection can significantly enhance job creation in enterprises. Heterogeneity analysis indicates that the promotive effect of digital tax collection on corporate job creation is concentrated in large-scale and non-state-owned enterprises.

Keywords: Digital tax collection; Corporate job creation (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:66:y:2024:i:c:s1544612324007177

DOI: 10.1016/j.frl.2024.105687

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