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Cited article:

Overall tax avoidance and overall tax burden stickiness: the suppressing effect of R&D investment in China

Sun Xiao-yan and Peng Hui
Technology Analysis & Strategic Management 1 (2023)
https://doi.org/10.1080/09537325.2023.2196590

Can digital transformation alleviate corporate tax stickiness: The mediation effect of tax avoidance

Shuya Zhou, Peiyan Zhou and Hannah Ji
Technological Forecasting and Social Change 184 122028 (2022)
https://doi.org/10.1016/j.techfore.2022.122028