Tax competition among local governments : evidence from the spillovers of location-based tax incentives in China
Year of publication: |
2023
|
---|---|
Authors: | Tao, Peng ; Gong, Feng ; Zhu, Kaiyue |
Published in: |
China economic review : an international journal. - Amsterdam [u.a.] : Elsevier, ISSN 1043-951X, ZDB-ID 1117248-4. - Vol. 82.2023, p. 1-25
|
Subject: | Race to the bottom | Spillover effect | Tax competition | Tax incentives | The GWD Program | Steuerwettbewerb | Spillover-Effekt | Steuervergünstigung | Tax incentive | Gemeindesteuer | Local tax | China |
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