Plausibly Exogenous [1603] - Fiscal Squeeze (06/23/2024)
LHS Variable
Tax enforcement
RHS Variable
Fiscal squeeze
Source of Exogenous Variation
Nation-wide abolition of agricultural taxes in China in 2005 as a natural “fiscal squeeze” experiment in which county governments suffered a severe revenue loss
- Chen (2017), “The effect of a fiscal squeeze on tax enforcement: Evidence from a natural experiment in China”