Working Papers

The Whack-A-Mole Effect: Social Insurance Policy and Tax Avoidance

Published: January 01, 2026

Revise and Resubmit at Journal of International Accounting, Auditing and Taxation. With Yanan Li (Beijing Normal University), Jia Liu (Portsmouth University)

AI Adoption, Carbon Intensity, and Rebound Effect: Evidence from China

Published: February 01, 2026

CESifo Working Paper No. 12803. With Sebastien Houde (HEC Lausanne)

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Mandatory Quality Verification and Corporate Pollution Emissions

Published: March 01, 2026

With Lin Lin (East China Normal University)

Penny Wise and Pound Foolish: Labor Adjustment Cost, Financial Constraint and Pollution Emissions

Published: April 01, 2026

With Yanan Li (Beijing Normal University)

Blue Sky Protection and Corporate Financing Decisions– Evidence from Ultra-low Emission Standards Policy

Published: May 01, 2026

With Jia Liu (Portsmouth University)

Two Birds with One Stone: Artificial Intelligence, Innovation and Corporate Tax Avoidance

Published: June 01, 2026

With Jia Liu (Portsmouth University)