结构性减税与地方财政可持续性——基于“营改增”的实证研究

邓晓兰, 许晏君, 刘若鸿

Structural Tax Reduction and Local Government Fiscal Sustainability: An Empirical Research Based on the Value-added Tax Reform

DENG Xiao-lan, XU Yan-jun, LIU Ruo-hong