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The role of local governments in tax enforcement and tax avoidance by local state-owned enterprises: evidence from China

Yang Pan & Xihao Wu

Journal of Contemporary Accounting and Economics2026https://doi.org/10.1016/j.jcae.2026.100541article
AJG 2ABDC A
Weight
0.50

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https://doi.org/https://doi.org/10.1016/j.jcae.2026.100541

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@article{yang2026,
  title        = {{The role of local governments in tax enforcement and tax avoidance by local state-owned enterprises: evidence from China}},
  author       = {Yang Pan & Xihao Wu},
  journal      = {Journal of Contemporary Accounting and Economics},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1016/j.jcae.2026.100541},
}

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The role of local governments in tax enforcement and tax avoidance by local state-owned enterprises: evidence from China

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.