Intergovernmental revenue relations, tax enforcement and tax shifting: evidence from China.
- Resource Type
- Article
- Authors
- Xiao, Chengrui
- Source
- International Tax & Public Finance; Feb2020, Vol. 27 Issue 1, p128-152, 25p, 8 Charts, 1 Graph
- Subject
- TAX enforcement
TAX incentives
BUSINESS tax
TAX incidence
CORPORATE taxes
- Language
- ISSN
- 09275940
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