1. School of Economics Zhejiang University Hangzhou China
2. Institute for Fiscal Big‐Data Policy of Zhejiang University Hangzhou China
3. Shenzhen Municipal Financial Regulatory Bureau Shenzhen China
4. School of Economics Nanjing Audit University Nanjing China
5. National Academy of Strategy Renmin University of China Beijing China
6. International Business School Zhejiang University Hangzhou China