A cyber-physical supply network is composed of an undirected cyber supply network and a directed physical supply network. Such interdependence among firms increases efficiency but creates more vulnerabilities. The adverse effects of any failure can be amplified and propagated throughout the network. This paper aimed at investigating the robustness of the cyber-physical supply network against cascading failures. Considering that the cascading failure is triggered by overloading in the cyber supply network and is provoked by underload in the physical supply network, a realistic cascading model for cyber-physical supply networks is proposed. We conducted a numerical simulation under cyber node and physical node failure with varying parameters. The simulation results demonstrated that there are critical thresholds for both firm’s capacities, which can determine whether capacity expansion is helpful; there is also a cascade window for network load distribution, which can determine the cascading failures occurrence and scale. Our work may be beneficial for developing cascade control and defense strategies in cyber-physical supply networks.

The e-commerce platforms have facilitated the information flow of cross-border supply chain (CBSC) and attracted a wide range of companies and individuals to participate in cross-border businesses. The tax costs associated with cross-border commodity flow have received unprecedented attention. However, there is a lack of common platforms between international tax planners and CBSC optimizers, and the impact of various tax policies on CBSC operations is still unclear. To fill this gap, this study presents a literature review to elaborate on the interface between taxes and CBSC operations. First, a literature collection approach is constructed, and 71 pertinent publications are identified. Then, a four-dimensional categorization consisting of supply chain themes, research methodologies, tax types, and illustration types was designed to classify and summarize the research content of the selected articles. The results show that (1) there are six main supply chain-related themes, i.e., the supply chain network, the distribution channel structure, product quantity and quality, production outsourcing, the procurement mode, and supply chain emissions, that are significantly affected by taxes. (2) Four types of taxes, including the corporate income tax (CIT), tariffs, environmental taxes and the value-added tax (VAT), have obvious impacts on CBSC operations. (3) Four mainstream methodologies, i.e., mathematical models, empirical models, conceptual models and simulation models, have been applied to explore the tax effects in CBSC modeling. (4) The tax-saving opportunities in CBSC operations mainly come from the following five areas: CIT rate gaps in different regions, special tax regulations such as the tax cross-credit principle and arm’s length principle, regional trade agreements (RTAs), preferential tax policies and export VAT rebate policy. Finally, this research provides a framework to analyze the trade-offs between taxes and traditional CBSC modeling factors. The results can support enterprises in CBSC in dealing with the complex international tax policies.

The production and sales of electric vehicle lithium-ion batteries (EV LIB) have experienced rapid growth in the past decade, resulting in an extensive and intricate supply chain network (SCN). The SCNs orchestrated by different focal firms are interdependent due to the joint suppliers and customers. This interdependence, coupled with geographical segmentation, introduces vulnerability to the global EV LIB SCN. Focal firms need management insights from the multiplexity of the global EV LIB SCN to address the potential vulnerability. This investigation utilizes the empirical data regarding the supplier–buyer relationships of the top six EV LIB manufacturers in 2020 to construct the multilayered EV LIB SCN. Then, a focal firm-specific analysis is conducted to explore the multiplexity of the global EV LIB SCN, including identifying the influential firms, measuring the structure of SCNs led by different focal firms, and distinguishing the dependence and discrepancies of different focal firms’ SCNs. Furthermore, an SCN vulnerability (SCNV) index was designed to assess the vulnerability of such a multilayered SCN in two disruption scenarios, i.e., single-country blockade and intercountry blockade. The structural analysis can assist focal firms in allocating vulnerability-coping resources more effectively. Besides, the assessment of SCNV can assist managers in identifying potential risk sources beyond their own SCNs.