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Decentralization, incentives, and local tax enforcement

Citations

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Cited by:

  1. Liu, Yingxuan & Dou, Huan & Liu, Yuanyuan, 2025. "The influence of institutional pressure on the target trade-off of state-owned enterprises: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 101(C).
  2. Lin, Boqiang & Zhou, Yicheng, 2021. "How does vertical fiscal imbalance affect the upgrading of industrial structure? Empirical evidence from China," Technological Forecasting and Social Change, Elsevier, vol. 170(C).
  3. Jiakai Zhang & Renjie Zhao, 2022. "The effect of population aging on pension enforcement: Do firms bear the burden?," Economic Inquiry, Western Economic Association International, vol. 60(4), pages 1644-1662, October.
  4. Wang, Yizi & Zhang, Jiaqi, 2025. "The reference point effect in local government debt expansion: empirical evidence from China," Finance Research Letters, Elsevier, vol. 86(PG).
  5. Zuocheng Chen & Krishna P. Paudel, 2021. "Economic openness, government efficiency, and urbanization," Review of Development Economics, Wiley Blackwell, vol. 25(3), pages 1351-1372, August.
  6. Lin, Boqiang & Zhou, Yicheng, 2021. "Does fiscal decentralization improve energy and environmental performance? New perspective on vertical fiscal imbalance," Applied Energy, Elsevier, vol. 302(C).
  7. Bargain, Olivier B. & Vincent, Rose Camille & Caldeira, Emilie, 2025. "Corrigendum to “Shine a (night)light: Decentralization and economic development in Burkina Faso” [World Dev. 187(2025) 106851]," World Development, Elsevier, vol. 190(C).
  8. Wang, Jinxiu & Deng, Kun, 2022. "Impact and mechanism analysis of smart city policy on urban innovation: Evidence from China," Economic Analysis and Policy, Elsevier, vol. 73(C), pages 574-587.
  9. Notsu, Naruki & Hirota, Haruaki & Akai, Nobuo, 2025. "Inter-municipal cooperation and tax enforcement capabilities," Regional Science and Urban Economics, Elsevier, vol. 114(C).
  10. Liang, Quanxi & Li, Qiumei & Lu, Meiting & Shan, Yaowen, 2021. "Industry and geographic peer effects on corporate tax avoidance: Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 67(C).
  11. Cai, Guowei & Zhang, Xuejiao & Yang, Hao, 2022. "Fiscal stress and the formation of zombie firms: Evidence from China," China Economic Review, Elsevier, vol. 71(C).
  12. Ya Zhao & Lennon H. T. Choy & Kwong Wing Chau, 2023. "Political Circles and Land Supply for the Service and Industrial Sectors: Evidence from 284 Cities in China," Land, MDPI, vol. 12(3), pages 1-16, February.
  13. D’Inverno, Giovanna & Vidoli, Francesco & De Witte, Kristof, 2023. "Sustainable budgeting and financial balance: Which lever will you pull?," European Journal of Operational Research, Elsevier, vol. 309(2), pages 857-871.
  14. Irina Yakovenko, 2020. "Fuzzy Stochastic Automation Model for Decision Support in the Process Inter-Budgetary Regulation," Mathematics, MDPI, vol. 9(1), pages 1-17, December.
  15. Tahir Yousaf, 2025. "Balancing act: Examining the trade‐offs between regional convergence and economic growth in China's province managing county reform," Economics of Transition and Institutional Change, John Wiley & Sons, vol. 33(2), pages 339-368, April.
  16. Liu, Yuanyuan & Liu, Guanchun & Zhang, Chengsi, 2021. "Local land supply and fiscal incentives for R&D: Evidence from a quasi-natural experiment in China," China Economic Review, Elsevier, vol. 68(C).
  17. Ma, Hongqi & Qin, Cong & Zou, Jingxian & Zhang, Wei, 2025. "Fiscal decentralization and food production: Evidence from Province-Managing-County reform in China," China Economic Review, Elsevier, vol. 90(C).
  18. Jingyuan Yu & Shuai Chen & Linmu Li, 2025. "Reform of government level and local environmental pollution: evidence from China," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 27(2), pages 3609-3628, February.
  19. Monika Banaszewska, 2023. "Equalisation Grants and Local Taxation: The Case of Poland," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 2, pages 47-65.
  20. Qi, Yu & Yu, Jinliang & Yang, Shubo & Xie, Xiaoyi, 2022. "Local government consumption and firm performance: Evidence from the "TPCs" in China," Journal of Asian Economics, Elsevier, vol. 80(C).
  21. Hailin Chen & Kun Deng & Friedrich Schneider, 2024. "Does city smartness improve equality? Research on the impact of smart city construction on income inequality," Pacific Economic Review, Wiley Blackwell, vol. 29(3), pages 328-353, August.
  22. Xiong, Xuemei & Zheng, Ruoting & Liu, Chenlan & Huang, Xuanhao, 2025. "National civilized city award and corporate earnings management," International Review of Financial Analysis, Elsevier, vol. 107(C).
  23. Junxue Jia & Jing Ning & Jing Zhang, 2023. "Information transparency, monitoring, and incentives under decentralization: Evidence from China's fiscal reform of “province managing county”," Journal of Regional Science, Wiley Blackwell, vol. 63(2), pages 263-289, March.
  24. Jin, Youliang & Wang, Shujuan & Cheng, Xu & Zeng, Huixiang, 2024. "Can environmental tax reform curb corporate environmental violations? A quasi-natural experiment based on China's “environmental fees to taxes”," Journal of Business Research, Elsevier, vol. 171(C).
  25. Massimo Bordignon & Silvia Coretti & Massimiliano Piacenza & Gilberto Turati, 2020. "Hardening subnational budget constraints via administrative subordination: The Italian experience of recovery plans in regional health services," Health Economics, John Wiley & Sons, Ltd., vol. 29(11), pages 1378-1399, November.
  26. Migheli, Matteo, 2025. "Economic freedom and gender health gap in the E.U," Economics & Human Biology, Elsevier, vol. 58(C).
  27. Yuanlin Feng & Fei Wang & Lingyun He, 2025. "Collusion and corporate tax burden: Firm‐level evidence from China," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 46(4), pages 1956-1972, June.
  28. Бухарский В. В. & Лавров А. М., 2021. "Межбюджетные Отношения И Государственное Управление: Возможности И Ограничения Децентрализации," Вопросы государственного и муниципального управления // Public administration issues, НИУ ВШЭ, issue 2, pages 126-153.
  29. Ding, Haoyuan & Dong, Wenjuan & Qin, Cong, 2025. "Does migrant working experience stimulate returnees’ entrepreneurship: Evidence from rural China," Journal of Economic Behavior & Organization, Elsevier, vol. 229(C).
  30. Qurat ul Ain, 2025. "Optimizing China's economic performance through government hierarchy restructuring," Economics of Transition and Institutional Change, John Wiley & Sons, vol. 33(2), pages 487-516, April.
  31. Tianchu Feng & Meijuan Liu & Chaozhu Li, 2022. "How Does Vertical Fiscal Imbalance Affect CO 2 Emissions? The Role of Capital Mismatch," Sustainability, MDPI, vol. 14(17), pages 1-15, August.
  32. Li, Mingke & Shen, Renjun & Chen, Yanlong & Ji, Tonghui, 2025. "Energy costs of market integration: Evidence from city-county merger in China," Economic Analysis and Policy, Elsevier, vol. 86(C), pages 1766-1786.
  33. Xiang, Xunyong & Luo, Wenjie & Li, Bin & Liang, Wenquan, 2025. "Decentralized government and firm pollution discharges: Evidence from China’s Province-Managing-County reform," Economic Modelling, Elsevier, vol. 144(C).
  34. Tahir Yousaf & Muhammad Faisal Shahzad & Qurat ul Ain, 2025. "Evaluating the environmental impacts of Chinese decentralization policies toward SDG 13," Sustainable Development, John Wiley & Sons, Ltd., vol. 33(1), pages 939-956, February.
  35. Shani, Ron & Reingewertz, Yaniv & Vigoda-Gadot, Eran, 2023. "Intergovernmental grants and local public finance: An empirical examination in Israel," European Journal of Political Economy, Elsevier, vol. 79(C).
  36. Gao, Wenjing & Mao, Jie & Shi, Xinzheng, 2024. "Do firms benefit from public information services: Evidence from a tax hotline program in China," China Economic Review, Elsevier, vol. 83(C).
  37. repec:osp:wpaper:24e004 is not listed on IDEAS
  38. Clemens Fuest & Volker Meier, 2024. "Will the centralization of carbon pricing revenue in the European Union lead to laxer climate policy?," Scandinavian Journal of Economics, Wiley Blackwell, vol. 126(3), pages 465-488, July.
  39. Yousaf, Tahir & Ain, Qurat ul, 2025. "Autocratic governance and decentralization in non-democratic regimes: China’s case study," Journal of Policy Modeling, Elsevier, vol. 47(5), pages 1037-1055.
  40. Chunfei Yang & Yongyou Li & Yu Qi & Yanzhe Xu, 2024. "Decentralization, Supervision, and Chinese Local Government Debt," China & World Economy, Institute of World Economics and Politics, Chinese Academy of Social Sciences, vol. 32(4), pages 229-262, July.
  41. Xin Liu & Yongzheng Liu, 2021. "Land lease revenue windfalls and local tax policy in China," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(2), pages 405-433, April.
  42. Ding, Qiaoying & He, Wensheng & Deng, Yanfang, 2025. "Can tax reduction incentive policy promote corporate digital and intelligent transformation?," International Review of Financial Analysis, Elsevier, vol. 99(C).
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