Taxation without representation : local fiscal response to intergovernmental transfers in China
Year of publication: |
October 2016
|
---|---|
Authors: | Liu, Chang ; Ma, Guangrong |
Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 23.2016, 5, p. 854-874
|
Subject: | Intergovernmental transfers | Fiscal expenditure | Effective tax rate | Finanzausgleich | China | Gemeindesteuer | Local tax | Gemeindefinanzen | Local government finance | Steuerpolitik | Tax policy |
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