FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W1550123001> ?p ?o ?g. }

• W1550123001 abstract "Fiscal federalism has been argued to intensify regional competition and promote economic growth. This paper is the first, to our knowledge, to empirically assess the patterns and extent of strategic tax competition between geographically neighboring governments in China. Using a panel data set containing data at the county level, we apply Anselin's (1995) local indicator of spatial association (LISA) approach to statistically test the existence of local capital tax competition and examine its determining factors. We find heterogeneous tax competition behaviors across Under decentralized fiscal structure and centralized merit-based governance structure, local governments have strong incentives to compete with each other to attract mobile capital. Counties in the coastal areas with favorable initial conditions of larger tax base tend to “race to the bottom” by lowering tax rates so as to create a pro-business environment. In contrast, the local governments in poor regions have difficulty in competing with the governments on the coast to attract investment and develop the local nonfarm economy. Their local revenues are sometimes barely sufficient to cover the salaries of civil servants on the public payroll. Consequently, they are more likely to levy heavy taxes on existing enterprises, worsening the business investment environment. This leads to a “race to the top” in raising effective tax rate in lagging regions. from authors' abstract" @default.
• W1550123001 created "2016-06-24" @default.
• W1550123001 creator A5046945635 @default.
• W1550123001 creator A5091240231 @default.
• W1550123001 date "2008-01-01" @default.
• W1550123001 modified "2023-10-11" @default.
• W1550123001 title "Race to the top and race to the bottom: Tax competition in rural China:" @default.
• W1550123001 cites W1486960811 @default.
• W1550123001 cites W1491268421 @default.
• W1550123001 cites W1494796370 @default.
• W1550123001 cites W1497929406 @default.
• W1550123001 cites W1509819283 @default.
• W1550123001 cites W1513173206 @default.
• W1550123001 cites W1516929200 @default.
• W1550123001 cites W1524029988 @default.
• W1550123001 cites W1524856113 @default.
• W1550123001 cites W1525777370 @default.
• W1550123001 cites W1535954748 @default.
• W1550123001 cites W1543558137 @default.
• W1550123001 cites W1560545451 @default.
• W1550123001 cites W1567393897 @default.
• W1550123001 cites W1570039877 @default.
• W1550123001 cites W1571412581 @default.
• W1550123001 cites W1575253884 @default.
• W1550123001 cites W1583040418 @default.
• W1550123001 cites W1596459082 @default.
• W1550123001 cites W1611795674 @default.
• W1550123001 cites W1813058979 @default.
• W1550123001 cites W1971831447 @default.
• W1550123001 cites W1976946423 @default.
• W1550123001 cites W2001222366 @default.
• W1550123001 cites W2003719845 @default.
• W1550123001 cites W2003735942 @default.
• W1550123001 cites W2030576955 @default.
• W1550123001 cites W2036542674 @default.
• W1550123001 cites W2053271187 @default.
• W1550123001 cites W2064786267 @default.
• W1550123001 cites W2093096342 @default.
• W1550123001 cites W2106529343 @default.
• W1550123001 cites W2118898434 @default.
• W1550123001 cites W2143775898 @default.
• W1550123001 cites W2144526869 @default.
• W1550123001 cites W2149592741 @default.
• W1550123001 cites W2153808381 @default.
• W1550123001 cites W2170807424 @default.
• W1550123001 cites W2171752116 @default.
• W1550123001 cites W2263604149 @default.
• W1550123001 cites W3121958823 @default.
• W1550123001 cites W3122357228 @default.
• W1550123001 cites W3124201276 @default.
• W1550123001 cites W3125234953 @default.
• W1550123001 hasPublicationYear "2008" @default.
• W1550123001 type Work @default.
• W1550123001 sameAs 1550123001 @default.
• W1550123001 citedByCount "29" @default.
• W1550123001 countsByYear W15501230012012 @default.
• W1550123001 countsByYear W15501230012013 @default.
• W1550123001 countsByYear W15501230012016 @default.
• W1550123001 countsByYear W15501230012017 @default.
• W1550123001 countsByYear W15501230012018 @default.
• W1550123001 countsByYear W15501230012019 @default.
• W1550123001 countsByYear W15501230012020 @default.
• W1550123001 countsByYear W15501230012021 @default.
• W1550123001 countsByYear W15501230012022 @default.
• W1550123001 crossrefType "posted-content" @default.
• W1550123001 hasAuthorship W1550123001A5046945635 @default.
• W1550123001 hasAuthorship W1550123001A5091240231 @default.
• W1550123001 hasConcept C100001284 @default.
• W1550123001 hasConcept C12017312 @default.
• W1550123001 hasConcept C136810230 @default.
• W1550123001 hasConcept C144133560 @default.
• W1550123001 hasConcept C145236788 @default.
• W1550123001 hasConcept C149782125 @default.
• W1550123001 hasConcept C162324750 @default.
• W1550123001 hasConcept C166957645 @default.
• W1550123001 hasConcept C18903297 @default.
• W1550123001 hasConcept C205649164 @default.
• W1550123001 hasConcept C2775926139 @default.
• W1550123001 hasConcept C2776462828 @default.
• W1550123001 hasConcept C2778719706 @default.
• W1550123001 hasConcept C2781166314 @default.
• W1550123001 hasConcept C29122968 @default.
• W1550123001 hasConcept C34447519 @default.
• W1550123001 hasConcept C551662922 @default.
• W1550123001 hasConcept C6422946 @default.
• W1550123001 hasConcept C74939039 @default.
• W1550123001 hasConcept C86803240 @default.
• W1550123001 hasConcept C91306197 @default.
• W1550123001 hasConceptScore W1550123001C100001284 @default.
• W1550123001 hasConceptScore W1550123001C12017312 @default.
• W1550123001 hasConceptScore W1550123001C136810230 @default.
• W1550123001 hasConceptScore W1550123001C144133560 @default.
• W1550123001 hasConceptScore W1550123001C145236788 @default.
• W1550123001 hasConceptScore W1550123001C149782125 @default.
• W1550123001 hasConceptScore W1550123001C162324750 @default.
• W1550123001 hasConceptScore W1550123001C166957645 @default.
• W1550123001 hasConceptScore W1550123001C18903297 @default.
• W1550123001 hasConceptScore W1550123001C205649164 @default.
• W1550123001 hasConceptScore W1550123001C2775926139 @default.
• W1550123001 hasConceptScore W1550123001C2776462828 @default.

• next