Local government debt and corporate tax burden: A perspective based on the trade-off of government tax collection and management

• Wei Tang,

  Roles Conceptualization, Funding acquisition, Supervision, Writing – review & editing

  Affiliation Auhui University of Finance and Economics, Bengbu, Anhui, China

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• Xingzhu Zhao ,

  Roles Data curation, Funding acquisition, Methodology, Writing – original draft

  * E-mail: zhaoxingzhu@126.com (XZ); financing@139.com (SZ); accaolei@126.com (LC)

  Affiliation Dongbei University of Finance and Economics, Dalian, Liaoning, China

  https://orcid.org/0000-0003-1679-7010

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• Shengbao Zhai ,

  Roles Project administration, Supervision, Visualization

  * E-mail: zhaoxingzhu@126.com (XZ); financing@139.com (SZ); accaolei@126.com (LC)

  Affiliation Huaibei Normal University, Huaibei, Anhui, China

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• Lei Cao

  Roles Writing – review & editing

  * E-mail: zhaoxingzhu@126.com (XZ); financing@139.com (SZ); accaolei@126.com (LC)

  Affiliation Auhui University of Finance and Economics, Bengbu, Anhui, China

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