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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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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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