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【With the same author name:【Gao Fengqin】 Found 2 articles】 /Page Order by: Asce Desc

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| F812.42

“Race to Top” or “Race to Bottom”：An Empirical Test Based on the Tax Competition of Provincial Governments in China

Gao Fengqin, Xu Zhenhuan

In order to make the central government’s tax policies more effective, we need to clear the motivation and operation mechanism of tax competition among local governments, as well as ...

First published at: Feb 01, 2020

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doi:10.16538/j.cnki.jsufe.2020.01.001

Journal of Shanghai University of Finance and Economics, Vol. 22, Issue 01, pp. 3 - 17,122

| F812.42

Transregional VAT Transfer and Local Financial Inequality: A Comparison before and after “Replacing Business Tax with VAT”

Gao Fengqin, Liu Jindong

The distribution of existing VAT goes in accordance with the location of main producers while the actual tax burden is borne by consumers. Once the consumers and the producer are not in th...

First published at: Apr 01, 2018

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doi:10.16538/j.cnki.jsufe.2018.02.006

Journal of Shanghai University of Finance and Economics, Vol. 20, Issue 02, pp. 89 - 99

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