Gain targets within uncertainty: the business cycle and the selectivity of China’s tax administration

• In Event: State Business Relations in China

Brief Overview

Instead of the role of helper or exploiter, local governments coerce or persuade private enterprises to act as reservoirs when achieving tax revenue targets within economic uncertainty, introducing a new outlook on government control over business.

Authors

• Li Ning, Peking University

• Changdong Zhang, Peking University