Back to Search
Start Over
Stay or Go? Intra-government Tax Competition and Firms’ Location Decisions in China
- Source :
- Emerging Markets Finance and Trade. 56:3320-3350
- Publication Year :
- 2019
- Publisher :
- Informa UK Limited, 2019.
-
Abstract
- The impact of the intra-government (vertical) tax competition on firms’ location choices is seldom studied in the literature. In this paper, we use the local corporate income tax revenue retention ...
Details
- ISSN :
- 15580938 and 1540496X
- Volume :
- 56
- Database :
- OpenAIRE
- Journal :
- Emerging Markets Finance and Trade
- Accession number :
- edsair.doi...........1bcb8a0608c7bb6d8d4a7d4f853b812c
- Full Text :
- https://doi.org/10.1080/1540496x.2019.1694892