流转税税收能力与税收努力的区域差异——基于2006~2015年全国31省数据的实证分析
刘金山, 罗钱
The Regional Difference of Tax Capacity and Tax Effort of Turnover Tax——An Empirical Analysis of Data from 31 Provinces in China based in 2006~2015
LIU Jinshan, LUO Qian
财经论丛 . 2018, (5): 12 -22 .