@article{WANG Wen-jian:23, author = {WANG Wen-jian}, title = {VAT Sharing, Fiscal Efforts and Local Tax Revenue—Hypothesis and test based on experience}, publisher = {Journal of Guizhou University of Finance and Economics}, year = {2022}, journal = {Journal of Guizhou University of Finance and Economics}, volume = {40}, number = {05}, eid = {23}, numpages = {8}, pages = {23}, keywords = {system of tax distribution;VAT sharing;fiscal effort;substitution effect}, url = {https://gcxb.gufe.edu.cn/EN/abstract/article_9358.shtml}, doi = {} }