Chen, Anping; Boarnet, Marlon; Partridge, Mark; Liu, … - In: Journal of Regional Science 54 (2014) 4, pp. 606-628
type="main" <title type="main">ABSTRACT</title> <p>This paper aims to provide empirical evidence on the extent and possible channels of tax competition among provincial governments in China. Using a panel of provincial-level data for 1993–2007, we find strong evidence of strategic tax interaction among provincial...</p>