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警惕辖区间税收竞争中的税收流失 被引量:3

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作者 郭馨娜
出处 《吉林财税》 2002年第9期25-25,共1页
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同被引文献16

  • 1[美]丹尼斯·缪勒 王诚译.《公共选择》[M].商务印书馆,1992年版序言.第2页.
  • 2[美]埃莉诺·奥斯特,罗姆等著,毛寿龙译《制度激励与可持续发展》,上海三联书店2000年版
  • 3Zodrow, G. R. and P. Mieszkowski, 1986. “Pigou, Tiebout, Property Taxation, and the Underprovision of Local Public Goods. ”Journal of Urban Economics. 19: 356-70.
  • 4Hoyt, William H., 1996. “Tax Policy Coordination and Optimal Taxation in a System of Hierarchical Governments. ” Mimeo. Department of Economics, University of Kentucky.
  • 5Hoyt, William H., and Richard A. Jensen, 1996.“Precommitment in a System of Hierarchical Governments.” Regional Science and Urban Economics. 26: 481-504.
  • 6Tiebout, C. M., 1956. “The Pure Theory of Public Expenditure. ”Journal of Political Economy. 64(5): 416-24.
  • 7Wildasin, D. E., 1991. “Income Redistribution in a Common Labor Market.” American Economic Review. 81 (4): 757-74.
  • 8Wildasin, D. E., 1989.“Interjurisdictional Capital Mobility: Fiscal Externality and a Corrective Subsidy. ” Journal of Urban Economics. 25(2): 193-212.
  • 9Ballentine, J. Gregory and Wayne R. Thirsk, 1982. Taxation without Representation: The Consequences of Taxing Non - residential Property. Ottawa: Canada Mortgage and Housing Corporation.
  • 10张维迎,栗树和.地区间竞争与中国国有企业的民营化[J].经济研究,1998,33(12):13-22. 被引量:328

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