The dark side of strengthening tax enforcement
利用中国省级税收管理信息系统分阶段实施的外生冲击，研究发现企业为应对税收执法强化而牺牲员工工作场所安全，表现为削减安全投入和增加工作负荷，且该效应在避税严重、盈利压力大及员工议价能力弱的企业中更显著。
Using the staggered adoption of China’s province-level Tax Administration Information System (TAIS) as an exogenous shock, we show that firms compromise employee workplace safety in response to strengthened tax enforcement driven by advances in tax collection technology. This effect is more pronounced in firms with significant prior tax avoidance, those under greater earnings pressure, and those where employees have limited bargaining power. Further analyses reveal that firms reduce employee workplace safety by cutting safety-related investments and increasing employee workloads. Collectively, our study highlights an unintended consequence of intensified tax enforcement on workplace safety.