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Fiscal Shock, Institutional Environment and Local Government Financing Diversification: Evidence from the “Five-to-five” Sharing Reform of VAT
Qi Yu, Fu Yongting, Yu Jinliang
First published at: Nov 03, 2022
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doi:10.16538/j.cnki.jfe.20220915.401
Journal of Finance and Economics, Vol. 48, Issue 11, pp. 94 - 108
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