贾俊雪,丁思莹,刘勇政——JOURNAL OF URBAN ECONOMICS:Decentralization, incentives, and local tax enforcement
时间:2020-01-06
China recently initiated a major decentralization reform to simultaneously improve tax autonomy and fiscal transfers to county governments. We use an instrumented difference-in-differences method and a county-level panel dataset for 1995–2014 to examine the incentive effects of this reform. We find that the reform significantly reduced local tax enforcement (i.e., the degree to which county governments collect legally mandated tax obligations from companies and households); moreover, this result