Recent years have witnessed the growth of mass-marketed tax avoidance schemes aimed at the middle (not top) of the income distribution, with significant implications for tax revenue. We examine the consequences, for the structure of income tax, and for tax authority anti-avoidance efforts, of...

Purpose: The purpose of this paper is an attempt to design a proper incentive coordination mechanism to deal with the channel conflicts between the traditional sales and online direct sales. Design/methodology/approach: With respect to the problems of channel conflicts between the traditional...

Wetland ecosystem is an essential ecosystem in the world. Its organic carbon stock and carbon cycle are important basis of global carbon cycle researches and also major contents of global climate change researches. Researches have shown that wetland protection and restoration can promote carbon...

The data of SOEs from 2008 to 2019 after the split-share structure reform are used to explore the effects of control chain length and width on SOEs' mixed-ownership reform. It is found that the degree of SOEs’ mixed ownership increases as the length of control chains lengthens, but there is an...