Address endogeneity problems.

<div><p>As an important source of local fiscal revenue, will enterprise tax be affected by local government debt? What role do the government’s tax collection and management motives and behaviors play in this effect? By investigating the impact of local government debt on the actual tax...

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Bibliographic Details
Main Author:	Wei Tang (53470) (author)
Other Authors:	Xingzhu Zhao (16535212) (author), Shengbao Zhai (16535215) (author), Lei Cao (134409) (author)
Published:	2023
Subjects:	Genetics Ecology Sociology Cancer Hematology Infectious Diseases Environmental Sciences not elsewhere classified Biological Sciences not elsewhere classified worse institutional environment unbalanced regional development provides policy implications debt repayment pressure better institutional environment local fiscal revenue local debt pressure government &# 8217 local government debt term tax growth fair tax environment mechanism test show institutional environment shows local tax department encourage local governments corporate tax burden actual tax burden strict tax behavior local debt affects government tax collection management </ p local governments tax burden tax collection government behavior tax incentives tax base enterprise tax study shows management motives heterogeneity test taxation behavior xlink "> transition period study finds resolve debts promoting high perspective based market competitiveness mainly reflected important source developing countries behaviors play
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Address endogeneity problems.

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