Can "tight living" promote local government to improve the efficiency of fiscal expenditure? : evidence from the VAT reform in China
Chun Wang
| Year of publication: |
2024
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|---|---|
| Authors: | Wang, Chun |
| Published in: |
International journal of markets and business systems. - Olney : Inderscience, ISSN 2056-4120, ZDB-ID 2834218-5. - Vol. 5.2024, 1, p. 74-90
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| Subject: | budget transparency | business tax replaced with VAT Reform | China | DDD method | DID method | fiscal expenditure efficiency | fiscal expenditure quality | fiscal pressure | industrial structure | local government | public finance | tax reform | three-stage DEA | Steuerreform | Tax reform | Umsatzsteuer | Sales tax | Öffentliche Ausgaben | Public expenditure | Öffentliche Finanzen | Public finance | Finanzpolitik | Fiscal policy | Kommunale Ausgaben | Local government expenditure | Gemeindefinanzen | Local government finance | Effizienz | Efficiency | Gemeindesteuer | Local tax |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1504/IJMABS.2024.138448 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015066002