Articles with "squeeze tax" as a keyword



Photo from archive.org

The effect of a fiscal squeeze on tax enforcement: Evidence from a natural experiment in China

Sign Up to like & get
recommendations!
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… read more here.

Keywords: tax; effect fiscal; enforcement; squeeze tax ... See more keywords