Li, Yibo https://orcid.org/0009-0005-7583-9745
Li, Haonan
Article History
Received: 9 December 2024
Accepted: 18 December 2025
First Online: 8 January 2026
Change Date: 8 March 2026
Change Type: Update
Change Details: The original online version of this article was revised: The affiliation ’Institute of Finance and Taxation, Southwest University of Finance and Economics, Cheng Du 611130, China’ is removed. Both the authors are affiliated only with ’School of Public Finance and Taxation, Southwestern University of Finance and Economics, Sichuan, China’.
Declarations
:
: The author has no relevant financial or non-financial interests to disclose.