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From the perspective of local government tax administration, the impact of geographic dispersion on the corporate tax burden is investigated in this paper.

Using unbalanced panel data with a sample of listed companies from 2003 to 2020 in China, this paper focuses on the effect of geographic dispersion on corporate tax burden and the mechanisms.

It is found that corporate tax burden is positively related to geographic dispersion. It is also found that geographic dispersion affects the corporate tax burden by increasing the effort of local government tax administration. In addition, the relation between geographic dispersion and corporate tax burden is more pronounced for local SOEs prior to the implementation of Golden Tax Project III and in cases where local governments face stronger financial pressure to obtain revenue.

This study has important implications for the promotion of the coordinated development of the regional economy, as well as the legalization, modernization and informatization of tax administration.

This paper aims to reveal the influence of the presentation of online product information (POPI) on consumer attitudes in the context of online buying digital products.

Two main experimental designs are used to collect data. The ANOVA, t-test and Bootstrap methods are applied to check hypotheses.

Findings of Study 1 indicate that if the POPI is combined with different types of celebrity endorsement (CE) (real vs virtual), the self-brand connection will be changed and further influence consumer attitudes toward digital products. Study 2 verifies the diverse moderating effects of the type of virtual CE. The CRP (central-route presentation) online product information with SVCE (super-realistic-digital virtual CE) can decrease consumer attitudes, while the PRP (peripheral-route presentation) online product information with AVCE (anthropomorphic virtual CE) can enhance consumer attitudes.

E-commerce enterprises should optimize the current layout of POPI by considering diverse matchings between POPI and CE to increase consumer attitudes. Moreover, marketers could make various schemes of POPI considering (virtual) CE and self-brand connection.

Findings contribute to understanding the relationship between POPI and consumer attitudes considering the mediation of self-brand connection and the mediations of virtual/real CE. Additionally, this study bridges the gap between research on virtual CE and business practices.