This paper examines whether ties to politicians by corporate boards of directors weaken the effectiveness of tax authorities in constraining tax avoidance in China. We use a unique dataset to measure geographic time-variant tax enforcement, including the probability of income tax audit, the...

The report analyzes the reasons for the slow green transition and identifies the main challenges and opportunities for enhancing the climate resilience and sustainability of the sector and for further convergence with the European Union (EU)'s environmental and climate objectives. The report...