“税不够费来凑”：税收竞争如何影响非税收入征管——对“税费替代”现象的再解释

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南方经济 ›› 2024, Vol. 43 ›› Issue (10) : 53-73. DOI: 10.19592/j.cnki.scje.420032

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How Tax Competition Affects the Non-Tax Collection: Further Explanation of the Substitution of Non-Tax for Tax

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{{article.zuoZheCn_L}}. {{article.title_cn}}[J]. {{journal.qiKanMingCheng_CN}}, 2024, 43(10): 53-73 https://doi.org/10.19592/j.cnki.scje.420032

{{article.zuoZheEn_L}}. {{article.title_en}}[J]. {{journal.qiKanMingCheng_EN}}, 2024, 43(10): 53-73 https://doi.org/10.19592/j.cnki.scje.420032

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