Causes and Countermeasures against Imbalance of Horizontal Tax Distribution -- A Case Study of China

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  Since the implementation of tax distribution reform, as horizontal tax distribution frame system and regulations are lacked among the regional governments, Chinas regional tax distribution imbalance becomes more serious, and has become one of the important reasons of enlarging regional economic gap.Based on analyzing the causes of Chinas regional tax distribution imbalance, the paper explores the overall framework of Chinas regional tax distribution, and raises some specific measures and suggestions to perfect Chinas regional tax distribution system.
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