The characteristics and incentive mechanism of the tax competition of China's local governments

被引:0
|
作者
Liang, He [1 ,2 ]
Xi, Bao [1 ]
机构
[1] The Economy and Management School, Harbin Institute of Technology, Harbin,150001, China
[2] The Economy and Management School, Harbin Engineering University, Harbin,150001, China
关键词
Compendex;
D O I
10.3969/j.issn.1006-7043.201310007
中图分类号
学科分类号
摘要
Taxation
引用
收藏
页码:1028 / 1034
相关论文
共 50 条
  • [31] Sales Tax Competition among State-Local Governments: Evidence from the US Counties
    Shon, Jongmin
    INTERNATIONAL JOURNAL OF PUBLIC ADMINISTRATION, 2018, 41 (08) : 575 - 589
  • [32] Regional Competition, Labor Force Mobility, and the Fiscal Behaviour of Local Governments in China
    Yang, Gangqiang
    Chen, Hong
    Meng, Xia
    SUSTAINABILITY, 2019, 11 (06):
  • [33] Tax competition for FDI: China's exceptional approach
    Hynes, Kate
    Liu, Yongzheng
    Ma, Jie
    Wooton, Ian
    INTERNATIONAL TAX AND PUBLIC FINANCE, 2022, 29 (03) : 788 - 809
  • [34] Tax competition for FDI: China’s exceptional approach
    Kate Hynes
    Yongzheng Liu
    Jie Ma
    Ian Wooton
    International Tax and Public Finance, 2022, 29 : 788 - 809
  • [35] ESTIMATION OF TAX POTENTIAL AND TAX EFFORTS OF STATE AND LOCAL GOVERNMENTS
    THIMMAIAH, G
    BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION, 1980, 34 (2-3): : 80 - 87
  • [36] Local Tax Competition and Indirect Tax Exportation
    Kachelein, Holger
    PUBLIC FINANCE REVIEW, 2012, 40 (05) : 670 - 682
  • [37] Measuring tax and incentive competition: What is the best yardstick?
    Fisher, PS
    Peters, AH
    REGIONAL STUDIES, 1997, 31 (08) : 751 - 764
  • [38] Local Tax Competition in Poland?
    Swianiewicz, Pawel
    Lukomska, Julita
    MISCELLANEA GEOGRAPHICA, 2016, 20 (03): : 37 - 43
  • [39] Fundamental tax reform and state and local governments
    HoltzEakin, D
    NATIONAL TAX JOURNAL, 1996, 49 (03) : 475 - 486
  • [40] Property tax system on local governments finance
    Rojo, Luis Duran
    Acosta, Marco Mejia
    CONTABILIDAD Y NEGOCIOS, 2015, 10 (19) : 43 - 66