2
H index
2
i10 index
37
Citations
Fudan University | 2 H index 2 i10 index 37 Citations RESEARCH PRODUCTION: 2 Papers 1 Chapters RESEARCH ACTIVITY:
MORE DETAILS IN: ABOUT THIS REPORT:
|
Works with: Authors registered in RePEc who have co-authored more than one work in the last five years with Yu Liu. | Is cited by: | Cites to: |
| Year | Title of citing document |
|---|---|
| 2025 | Tax–Debt Substitution? Local Government Debt Management and Corporate Tax Burden. (2025). Tan, Yixuan ; Li, Jianjun. In: China & World Economy. RePEc:bla:chinae:v:33:y:2025:i:2:p:252-282. Full description at Econpapers || Download paper |
| 2024 | Tax enforcement and corporate cash holdings. (2024). Wang, Kun ; Pang, Jiaren ; Zhao, LE. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:51:y:2024:i:9-10:p:2737-2762. Full description at Econpapers || Download paper |
| 2025 | Assessing effective VAT rates and tax efficiency at industry-level: The case of China. (2025). Chen, YE ; Chang, Kathryn J. In: China Economic Review. RePEc:eee:chieco:v:93:y:2025:i:c:s1043951x25001129. Full description at Econpapers || Download paper |
| 2026 | Using computerized information to enforce VAT: Evidence from Pakistan. (2026). Shah, Jawad. In: Journal of Development Economics. RePEc:eee:deveco:v:178:y:2026:i:c:s0304387825001464. Full description at Econpapers || Download paper |
| 2025 | Does municipality size matter? The impact of introducing the electronic consumer invoice (NFC-e). (2025). Bezerra, Raquel Menezes ; Oliveira, Joao Paulo. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:87:y:2025:i:c:p:1763-1781. Full description at Econpapers || Download paper |
| 2025 | Corporate tax avoidance and stock returns: Unveiling the moderating mechanism of tax plans. (2025). Bai, Yunxia ; Liu, Xiaohan ; Alam, Fahad. In: International Review of Financial Analysis. RePEc:eee:finana:v:106:y:2025:i:c:s1057521925005484. Full description at Econpapers || Download paper |
| 2026 | Institutional quality, economic development and the performance of VAT. (2026). Houssa, Romain ; Megersa, Kelbesa. In: International Economics. RePEc:eee:inteco:v:185:y:2026:i:c:s2110701725000940. Full description at Econpapers || Download paper |
| 2024 | Does digital tax enforcement drive corporate digitalization? Evidence from the Golden tax project III in China: A pre-registered study. (2024). He, Ruzhen ; Chen, Lifang ; Xie, Dehao. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:86:y:2024:i:c:s0927538x24002026. Full description at Econpapers || Download paper |
| 2024 | The role of tax enforcement on green innovation: Evidence from the consolidation of state and local tax bureau (CSLTB). (2024). Wu, Haitao ; Ye, Yongwei ; Li, Xiaofan. In: Structural Change and Economic Dynamics. RePEc:eee:streco:v:70:y:2024:i:c:p:221-232. Full description at Econpapers || Download paper |
| 2025 | Effects of electronic cash registers on reported revenue. (2025). Schneider, Andrea ; Khoshghadam, Alireza ; Hagen, Johannes ; Engstrm, Per. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:32:y:2025:i:2:d:10.1007_s10797-024-09844-x. Full description at Econpapers || Download paper |
| 2025 | Digitalization of tax collection and enterprises’ social security compliance. (2025). Li, Yanming ; Yu, Changlin. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:32:y:2025:i:4:d:10.1007_s10797-024-09867-4. Full description at Econpapers || Download paper |
| 2025 | Digitalization against tax evasion: evidence on the role of company size. (2025). Tóth, Csaba ; Szke, Katalin ; Lovics, Gbor ; Vn, Blint ; Tth, Csaba G. In: Journal of Business Economics. RePEc:spr:jbecon:v:95:y:2025:i:5:d:10.1007_s11573-025-01225-y. Full description at Econpapers || Download paper |
| 2025 | Monitoring the Super-Rich: The Effects of Indonesia’s Tax Office on High-Wealth Individuals. (2025). Saputro, Himawan. In: Bulletin of Indonesian Economic Studies. RePEc:taf:bindes:v:61:y:2025:i:1:p:61-122. Full description at Econpapers || Download paper |
| 2025 | The panopticon taxman: the impact of e-invoicing on VAT compliance in Uganda. (2025). Ayo, Joseph Okello ; Musoke, Nicholas ; Jouste, Maria ; Lees, Adrienne. In: WIDER Working Paper Series. RePEc:unu:wpaper:wp-2025-112. Full description at Econpapers || Download paper |
| Year | Title | Type | Cited |
|---|---|---|---|
| 2018 | The Dynamic Effects of Computerized VAT Invoices on Chinese Manufacturing Firms In: CEPR Discussion Papers. [Full Text][Citation analysis] | paper | 24 |
| 2024 | Technological Adoption and Taxation: The Case of China’s Golden Tax Reform In: NBER Chapters. [Full Text][Citation analysis] | chapter | 2 |
| 2018 | Computerizing VAT Invoices in China In: NBER Working Papers. [Full Text][Citation analysis] | paper | 11 |
CitEc is a RePEc service, providing citation data for Economics since 2001. Last updated August, 20 2026. Contact: CitEc Team