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【With the same tag:【tax competition】 Found 2 articles】 /Page Order by: Asce Desc

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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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doi:10.16538/j.cnki.jsufe.2023.05.003

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 05, pp. 32 - 45

| F810.41

Fiscal Pressure, Tax Competition, and Quality of Local Government Fiscal Revenue

Shen Liang, Liu Hao

The quality of local government fiscal revenue is a concentrated embodiment of the high-quality development of the local economy, and also the key for local governments to prevent and reso...

First published at: Dec 01, 2022

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doi:10.16538/j.cnki.jsufe.2022.06.003

Journal of Shanghai University of Finance and Economics, Vol. 24, Issue 06, pp. 32 - 47

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