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Local government debt and corporate tax burden: A perspective based on the trade-off of government tax collection and management

As an important source of local fiscal revenue, will enterprise tax be affected by local government debt? What role do the government’s tax collection and management motives and behaviors play in this effect? By investigating the impact of local government debt on the actual tax burden of enterprise...

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Detalles Bibliográficos
Autores principales: Tang, Wei, Zhao, Xingzhu, Zhai, Shengbao, Cao, Lei
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Public Library of Science 2023
Materias:
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10337903/
https://www.ncbi.nlm.nih.gov/pubmed/37437050
http://dx.doi.org/10.1371/journal.pone.0287763