Intergovernmental revenue relations, tax enforcement and tax shifting: evidence from China

Author:

Xiao Chengrui

Funder

Fundamental Research Funds for Central Universities

Publisher

Springer Science and Business Media LLC

Subject

Economics and Econometrics,Finance,Accounting

Reference44 articles.

1. Almunia, M., & Lopez-Rodriguez, D. (2018). Under the radar: The effects of monitoring firms on tax compliance. American Economic Journal: Economic Policy,10(1), 1–38.

2. Arulampalam, W., Devereux, M. P., & Maffini, G. (2012). The direct incidence of corporate income tax on wages. European Economic Review,56(6), 1038–1054.

3. Auerbach, A. J. (2006). Who bears the corporate tax? A review of what we know. Tax Policy and the Economy,20, 1–40.

4. Bai, C. E., Lu, J., & Tao, Z. (2006). Property rights protection and access to bank loans. Economics of Transition,14(4), 611–628.

5. Bauer, T. K., Kasten, T., & Siemers, L. H. (2012). Business taxation and wages: Evidence from individual panel data (p. 6717). No: IZA Discussion Paper.

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