Tang, Yugang; Su, Zhihao; Hou, Yilin; Yin, Zhendong - 2023 - This version: November, 2023
This paper examines the fiscal motives behind municipal governments' decisions to allocate commercial and residential land when two categories of land use are subject to different fiscal revenue alternatives: business-related tax and/or land rent. We use urban parcel-level land transfers during...
