Interprovincial Distribution of Value-added Tax in China under BT to VAT Reform: Fiscal Incentives and Regional Equilibrium
碩士 === 國立臺灣大學 === 國家發展研究所 === 107 === When China started the tax-sharing reform in 1994, on the one hand, it faced the strong resistance of local governments; On the other hand, it needed to coordinate with the level of economic development and industrial structure at that time. In the end, the cent...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2019
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| Online Access: | http://ndltd.ncl.edu.tw/handle/52z7b8 |