Investment Promotion, Tax Competition, and Industrial Land Price in China—Evidence from the Corporate Tax Collection Reform
Fiscal arrangements have significant influences on the use of land in China. The tax collection reform in 2002 stipulates that firms establish after the reform are levied by the state tax bureau while those established before the reform continue to be levied by local tax bureaus. The reform divided...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
MDPI AG
2022-05-01
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| Series: | Land |
| Subjects: | |
| Online Access: | https://www.mdpi.com/2073-445X/11/5/682 |