RT Journal T1 VAT Sharing, Fiscal Efforts and Local Tax Revenue—Hypothesis and test based on experience A1 WANG Wen-jian PB Journal of Guizhou University of Finance and Economics FD 2022-09-15 YR 2022 JF Journal of Guizhou University of Finance and Economics JO Journal of Guizhou University of Finance and Economics VO 40 IS 05 SP 23 DO K1 system of tax distribution;VAT sharing;fiscal effort;substitution effect LK {https://gcxb.gufe.edu.cn/EN/article/article_9358.shtml}