Table 1.
Variable definitions.
Table 2.
Descriptive statistics.
Table 3.
Local government debt and enterprise tax burden.
Table 4.
Impact of different property rights.
Table 5.
Impact of different tax authorities.
Table 6.
Address endogeneity problems.
Table 7.
Robustness tests.
Table 8.
Path testing: Tax collection effort and tax incentive intensity.
Table 9.
Heterogeneity test of the institutional environment.