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Tax cuts and compliance shifting across taxes

20260 citationsJournal Article

Authors

Yongzheng Liu · Renmin University of China

Jie Mao · Shanghai University of Finance and Economics

Chen‐Yu Pan · National Chengchi University

Pi-Han Tsai · National Tsing Hua University

Topics & Keywords

Taxation and Compliance Studies Local Government Finance and Decentralization Social Policy and Reform Studies

Publication Details

Published in: Journal of Economic Behavior & Organization

Volume 245, pp. 107527-107527

DOI: 10.1016/j.jebo.2026.107527

Field-Weighted Citation Impact: 0.00

Tax cuts and compliance shifting across taxes | Researchclopedia