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【With the same tag:【tax stickiness】 Found 1 articles】
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| F015
Tax Competition and
Tax Stickiness
: From the Perspective of Multiple Performance Appraisal
Liu Jindong
,
Xu Wenjun
,
Wang Jiahui
Although the legislative power of tax collection in China belongs to the central government, the tax system feature of “a larger framework with fewer applications” has reserved a large s...
First published at: Oct 01, 2023
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ESI
doi:
10.16538/j.cnki.jsufe.2023.05.003
Journal of Shanghai University of Finance and Economics
, Vol. 25, Issue 05
, pp. 32 - 45
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