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Tax sharing under the Common Consolidated Corporate Tax Base:Measurement of the profit generating factors in the agriculture sector
agriculture CCCTB Corporate Income Tax formula apportionment NACE Classification
2016/9/1
The allocation formula for the distribution of the Common Consolidated Corporate Tax Base (CCCTB) should be based on three macroeconomics factors which are considered to have the largest impact on pro...
Race to the Top and Race to the Bottom: Tax Competition in Rural China
Race to the Top Race to the Bottom Tax Competition Rural China
2014/3/12
Fiscal federalism has been argued to intensify regional competition and promote economic growth in the literature. This paper is the first, to our knowledge, to empirically assess the extent of strate...