
The VAT Horizontal Distribution System and Local Government Debt: Theoretical Mechanism, Empirical Evidences and Policy Implications
LIU Chaoyang, LIU Tiantong, ZHANG Lu
Journal of Central University of Finance & Economics ›› 2025, Vol. 0 ›› Issue (7) : 57-79.
The VAT Horizontal Distribution System and Local Government Debt: Theoretical Mechanism, Empirical Evidences and Policy Implications
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