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【With the same tag:【resource flow】 Found 1 articles】
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| F812.42
“Race to Top” or “Race to Bottom”:An Empirical Test Based on the Tax Competition of Provincial Governments in China
Gao Fengqin
,
Xu Zhenhuan
In order to make the central government’s tax policies more effective, we need to clear the motivation and operation mechanism of tax competition among local governments, as well as ...
First published at: Feb 01, 2020
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ESI
doi:
10.16538/j.cnki.jsufe.2020.01.001
Journal of Shanghai University of Finance and Economics
, Vol. 22, Issue 01
, pp. 3 - 17,122
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