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The impact of tax policy on firm debt maturity : evidence from China's VAT reform

Zou, Jingxian; Shen, Guangjun - In: Economics of transition and institutional change 31 (2023) 2, pp. 295-317

Persistent link: https://www.econbiz.de/10014315287

The fiscal resource curse : what's China's natural resource appetite got to do with it?

Chachu, Daniel Ofoe; Nketiah-Amponsah, Edward - In: International review of applied economics 36 (2022) 1, pp. 129-146

Persistent link: https://www.econbiz.de/10013271560

Local government tax effort in China : an analysis of provincial tax performance

Wang, Qian; Shen, Chunli; Zou, Heng-fu - In: Région et développement 29 (2009), pp. 203-236

Persistent link: https://www.econbiz.de/10003890200

Fiscal federalism in Chinese taxation

Cui, Wei - In: World tax journal : WTJ 3 (2011) 3, pp. 455-480

Persistent link: https://www.econbiz.de/10009374049

How can a country ‘graduate’ from procyclical fiscal policy? : evidence from China

Fuest, Clemens; Xing, Jing - 2015

In this study, we analyze the cyclicality of fiscal policies in China during the period 1978-2013. We find that the cyclicality of local government spending in China significantly affects the cyclicality of total government spending. By employing both time-series and province-level panel data,...

Persistent link: https://www.econbiz.de/10011338112