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Reform of National-Local Tax Collection and Management System and Corporate Tax Compliance: Evidence from a Natural Experiment on the NTB-LTB Merge Reform
Zhao Yujie, Sun Xuejiao
First published at: Apr 01, 2023
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doi:10.16538/j.cnki.jsufe.2023.02.003
Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 02, pp. 33 - 48
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