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The impact of big data tax collection and management on inefficient investment of enterprises — A quasi-natural experiment based on the golden tax project III

EconomicsTax IncentivePublic FinanceFiscal IssueOptimal TaxationCorporate TaxationCorporate TaxBusinessEconomic AnalysisQuasi-natural ExperimentLawTax PolicyInefficient InvestmentTax LawTax AvoidanceBig Data