Beiqi Xuanyuan
Biographic Data
| ID | 8586970 |
|---|---|
| NAME | Beiqi Xuanyuan |
| GIVEN NAMES | Beiqi |
| FAMILY NAME | Xuanyuan |
| SIGNATURE | XUANYUAN B |
| AFFILIATIONS | Capital University of Economics and Business |
| ORCID | 0009-0003-0435-8245 |
| VERIFIED | Yes |
| TOTAL WORKS | 1 |
| TOTAL CITATIONS | 0 |
| WORKS AS AUTHOR | 1 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2025 |
| LATEST PUBLICATION YEAR | 2025 |
| H-INDEX | 0 |
Corporate Tax Burden and the Digitalization of Global Value Chains
Despite the rapid development in digital technology, the influence of taxation on firm-level digital transformation in global value chains (GVCs) remains unclear. To empirically test this impact, this study uses a logit model with a sample comprising 1,742 Chinese listed firms in the period 2003 to 2016. The results indicate that higher tax burdens hinder firms’ participation in the digitalization of GVCs, especially in less developed regions and…
No prominent works on this page.
Corporate Tax Burden and the Digitalization of Global Value Chains
Despite the rapid development in digital technology, the influence of taxation on firm-level digital transformation in global value chains (GVCs) remains unclear. To empirically test this impact, this study uses a logit model with a sample comprising 1,742 Chinese listed firms in the period 2003 to 2016. The results indicate that higher tax burdens hinder firms’ participation in the digitalization of GVCs, especially in less developed regions and…
Accounting (1 work) · Business (1 work) · Corporate Finance and Governance (1 work) · Corporate Tax (1 work) · Corporate Taxation and Avoidance (1 work) · Economics (1 work) · Mathematics (1 work) · Public economics (1 work) · Statistics (1 work) · Tax avoidance (1 work)