2020

柳欣,刘勇政——INTERNATIONAL TAX AND PUBLIC FINANCE:Land lease revenue windfalls and local tax policy in China

时间:2020-11-01
This study examines how land lease revenue, a fiscal resource windfall available to local governments, has shaped local tax policy in China. We follow the literature to argue that the presence of resource revenue incentivizes governments to substitute the more distortive tax policy with the resource revenue. Studying a city-level dataset and a large manufacturing firm-level dataset from 2000 to 2013, we find evidence for this argument by showing that land lease revenue available to city governme
上一篇:何平——《清史研究》:清代经济史研究应当关注的两个问题——问题意识中的历史真实与社会整体中的经济部门 下一篇:贾俊雪,晁云霞,李紫霄——《金融研究》:财政分权与经济增长可持续性——基于情势转换与聚类视角的分析
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