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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...
| Autores principales: | , , , |
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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
| Publicado: |
Public Library of Science
2023
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| 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 |