Intergovernmental revenue relations, tax enforcement and tax shifting : evidence from China
Chengrui Xiao
| Year of publication: |
2020
|
|---|---|
| Authors: | Xiao, Chengrui |
| Published in: |
International tax and public finance. - New York, NY : Springer Science + Business Media B.V., ISSN 1573-6970, ZDB-ID 2016247-9. - Vol. 27.2020, 1, p. 128-152
|
| Subject: | Intergovernmental revenue relations | Tax enforcement | Tax shifting | Local governments | China | Finanzausgleich | Intergovernmental transfers | Gemeindesteuer | Local tax | Steuereinnahmen | Tax revenue | Steuervermeidung | Tax avoidance | Öffentliche Einnahmen | Public revenue | Finanzbeziehungen | Fiscal relations | Besteuerungsverfahren | Taxation procedure |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s10797-019-09546-9 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012226504