Research Discovery
International Tax and Public Finance
从规范化 canonical 数据生成,保留论文来源、日期、主题和详情入口。
International Tax and Public Finance
该期刊历史发现记录。
最低工资约束下机器人资本的最优税收
Optimal taxation of robotic capital with a binding minimum wage
地方公共品作为双刃剑:熟悉的正面溢出效应与对相对供给的区域性关切
Local public goods as a double-edged sword: familiar positive spillovers versus regional concern over relative provision
针对性不足的补贴?欧盟增值税支出的财政与社会成本
A poorly targeted subsidy? The fiscal and social costs of EU VAT expenditures
框架化规范:选择与信念信息对税收遵从的影响
Framed norms: the effect of choice and belief information on tax compliance
财政信息与纳税意愿:来自调查实验的证据
Fiscal information and stated willingness to pay taxes: evidence from a survey experiment
补贴显著性与绿色政策的有效性
Subsidy salience and the effectiveness of green policies
审计独立性与年末政府支出激增:来自中国的证据
Audit independence and year-end government spending surges: evidence from China
监管专业化与地方政府融资平台债券风险:来自中国的证据
Regulatory professionalization and local government financing vehicle bond risk: evidence from China
再分配有利于谁?对受益者类型及其国籍的偏好
Redistribution in whose favor? preferences with regard to types of beneficiaries and their nationalities