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“Race to Top” or “Race to Bottom”：An Empirical Test Based on the Tax Competition of Provincial Governments in China
Gao Fengqin, Xu Zhenhuan
First published at: Feb 01, 2020
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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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