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
The effect of fiscal drag on income distribution and work incentives: A microsimulation analysis on selected African countries
Sign Up to like & getrecommendations! Published in 2024 at "South African Journal of Economics"
DOI: 10.1111/saje.12375
Abstract: Although the effect of fiscal drag is well‐studied in the industrialised world, empirical evidence from developing economies remains limited. Against this backdrop, this study aims to explore the effect of fiscal drag on income distribution… read more here.
Keywords: fiscal drag; work incentives; income; effect fiscal ... See more keywords