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

Shawn Xiaoguang Chen

Year of publication:	March 2017
Authors:	Chen, Shawn Xiaoguang
Published in:	Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 0047-2727, ZDB-ID 183995-0. - Vol. 147.2017, p. 62-76
Subject:	Tax enforcement \| Local governments \| Tax capacity \| China \| Steuerpolitik \| Tax policy \| Steuerbelastung \| Tax burden \| Steuererhebungsverfahren \| Taxation procedure \| Umsatzsteuer \| Sales tax \| Steuervermeidung \| Tax avoidance \| Gemeindesteuer \| Local tax \| Steuereinnahmen \| Tax revenue

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