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The Income Distribution Effect of Strengthened Tax Administration Independence: New Findings Based on the Merger of National and Local Tax Agencies
Sun Zeyu, Wang Gaibian, Sun Fan
First published at: Dec 01, 2025
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doi:10.16538/j.cnki.jsufe.2025.06.005
Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 06, pp. 64 - 77
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