Is there Bunching at the Notch Point of Income Tax Preference for Small and Micro Enterprises?

Fan Yong, Li Haonan, Guan Chun

The Journal of World Economy ›› 2020, Vol. 43 ›› Issue (3) : 167-192.

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The Journal of World Economy ›› 2020, Vol. 43 ›› Issue (3) : 167-192.

Is there Bunching at the Notch Point of Income Tax Preference for Small and Micro Enterprises?

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{{article.zuoZheEn_L}}. {{article.title_en}}[J]. {{journal.qiKanMingCheng_EN}}, 2020, 43(3): 167-192

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