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.

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PDF(1278 KB)
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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{{article.zuoZheEn_L}}. {{article.title_en}}[J]. {{journal.qiKanMingCheng_EN}}, 2025, 0(7): 57-79

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