PluggingOneLeak2026Plugging One Leak, Springing Another: Tax Enforcement and the Unintended Rise of Within-Firm InequalityXue Lei, Shi Chen, Yixiong HuangJournal of Business EthicsDOI
Value-addedtax credit2024Value-added tax credit refund and environmental protection investment: Evidence from Chinese heavy-polluting enterprisesShi Chen, Yue Xiao, Zi-Cheng ZhangJournal of Cleaner ProductionDOI