世界经济
第三方信息获取与税收征管效率:来自有奖发票推行的证据
田彬彬, 杨健鹏, 汪丹, 叶菁菁
Third-Party Information Acquisition and Tax Collection Efficiency: Evidence from a Lottery Experiment on Invoices in China
Tian Binbin, Yang Jianpeng, Wang Dan, Ye Jingjing
世界经济 . 2021, (9): 103 -124 .