Yuan, Zhixin (2015) State and Local Taxes Merger and Enterprise Rent-Seeking: Empirical Evidence Based on Differences-In-Differences. In: Proceedings of the 4th International Conference on Economic Management and Model Engineering, ICEMME 2022, November 18-20, 2022, Nanjing, China.
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Abstract
The merger of state and local taxes is a national reform of the tax collection and management mechanism, which improves China's taxation mechanism and the taxation environment further purified. With the help of this quasi-natural experiment, this paper selects A-share listed enterprises from 2015-20
| Item Type: | Conference or Workshop Item (UNSPECIFIED) |
|---|---|
| Date Deposited: | 04 Mar 2026 16:03 |
| Last Modified: | 17 Apr 2026 03:46 |
| URI: | http://eprints.eai.eu/id/eprint/42021 |
