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Published in 2017 at "Journal of Public Economics"
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…
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Keywords:
tax;
effect fiscal;
enforcement;
squeeze tax ... See more keywords