The CEC Outstanding Paper Competition 2021 was recently concluded. The paper Why Tax Cuts Cannot Reduce the Corporate Burden: Information Technology, Taxation Capacity and Corporate Tax Evasion (Economic Research Journal, issue No.3 2020) written by Vice Director Professor Zhang Kezhong of IIDPF and co-authors Ouyang Jie and Li Wenjian has been awarded the outstanding paper of CEC. This paper introduced the technology of information regulation to the traditional “A-S tax evasion” model to explain why technology advances in information regulation increase the government's ability to collect tax, which in turn increases the cost of tax evasion and reduces tax evasion by enterprises.
The CEC Outstanding Paper Award was established in 2015 to promote academic exchange and research excellence among Chinese economics scholars. The selection committee for the CEC Outstanding Paper Award 2021 consisted of 15 members. Of the 85 nominated papers, one each was selected for the Outstanding Paper in Economics in English and Chinese.