Tax Administration, Differential Effective Tax Rates, and Resource Misallocation. Modern Economic Science, [S. l.], v. 47, n. 2, p. 41–53, 2025. DOI: 10.20069/k3232849. Disponível em: https://xjtuniversity.asia/index.php/jjkx/article/view/38. Acesso em: 11 sep. 2025.