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Applied Economics Letters Volume 28, 2021 - Issue 8
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Research Article

Are sales and taxes ‘sticky’? Empirical evidence of the impact of tax enforcement on tax revenue growth in China

Furong Guoa Business School, Sichuan University, Chengdu, China
,
Shengdao Gana Business School, Sichuan University, Chengdu, China
,
Wei Yanga Business School, Sichuan University, Chengdu, China;b Accounting School, Gui Zhou University of Commerce, Guiyang, ChinaCorrespondence[email protected]
&
Peiying Kuangb Accounting School, Gui Zhou University of Commerce, Guiyang, China
Pages 663-667 | Published online: 29 May 2020

References

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  • Tosun, M. S., and S. Abizadeh. 2005. “Economic Growth and Tax Components: An Analysis of Tax Changes in OECD.” Applied Economic 37 (19): 2251–2263. doi:10.1080/00036840500293813.
  • Yang, Z. 2016. “Tax Reform, Fiscal Decentralization, and Regional Economic Growth: New Evidence from China.” Economic Modelling 59: 520–528. doi:10.1016/j.econmod.2016.07.020.

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