The effect of a fiscal squeeze on tax enforcement: Evidence from a natural experiment in China
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DOI: 10.1016/j.jpubeco.2017.01.001
Abstract: This paper investigates the impact of the abolition of the agricultural taxes in 2005 across China on county governments' incentives for tax enforcement. I show that the revenue loss of county governments was largely offset… read more here.
Keywords: tax; effect fiscal; enforcement; squeeze tax ... See more keywords