Song Xiaoning
Professor
Phone：N/A
Email：[email protected]
Research Areas：Research on corporate taxation from a national governance perspective: tax law, central-local relations and corporations, doing cross-disciplinary research involving accounting, economics, management, and law.
1.Xiaoning Song（宋小宁）＃, jiayan yan, Guilong Cai, Huimin Chen,2025. "The Convention on Tax Mutual Administrative Assistance and Divestment: Evidence from China" ，Journal of International Business Studies,56,no. 4：336–349//doi.org/10.1057/s41267-024-00747-x
2.Song, Xiaoning（宋小宁）, Cen Wu, and Ying Zheng.2025. "An unintentional consequence of taxation: Tax cuts and vertical pay dispersion." Journal of Business Finance & Accounting 52, no. 1: 158-181,//doi.org/10.1111/jbfa.12806.
3.Song, Xiaoning（宋小宁）, Can Chen, and Jun Liu. 2025. “Do Fiscal Rules Tame the Political Taxation Cycles under Authoritarian Regimes: Evidence from China’s New Budget Law .” Public Performance & Management Review 48 (2): 408–36.//doi.org/10.1080/15309576.2024.2410231
4.Xiaoning Song（宋小宁）, Jiangyan Li, Xue Xia，Exploitative training versus explorative training: The effect of strategic human capital investment on organizational performance，International Journal of Manpower（2024）, online，//doi.org/10.1108/IJM-11-2023-0665
The policy suggestions proposed in 2026 were approved by the central leadership (first author)
Admissions criteria for Master’s and PhD candidates:
Academic track: Must possess one's own academic taste—, a unique academic taste—and avoid simply following the crowd.
Non-academic track: Must recognize the value (or potential value) of the scientific spirit and scientific methods in solving practical problems, rather than viewing an advanced degree merely as a credential for show.
