| dc.contributor.advisor | 黃智聰 | zh_TW |
| dc.contributor.advisor | Huang, Jr-Tsung | en_US |
| dc.contributor.author (Authors) | 佘博文 | zh_TW |
| dc.contributor.author (Authors) | Po-Wen Sher | en_US |
| dc.creator (作者) | 佘博文 | zh_TW |
| dc.creator (作者) | Po-Wen Sher | en_US |
| dc.date (日期) | 2006 | en_US |
| dc.date.accessioned | 18-Sep-2009 11:00:22 (UTC+8) | - |
| dc.date.available | 18-Sep-2009 11:00:22 (UTC+8) | - |
| dc.date.issued (上傳時間) | 18-Sep-2009 11:00:22 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0094255025 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/34719 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 財政研究所 | zh_TW |
| dc.description (描述) | 94255025 | zh_TW |
| dc.description (描述) | 95 | zh_TW |
| dc.description.abstract (摘要) | 無 | zh_TW |
| dc.description.abstract (摘要) | The purpose of this study is to investigate the effect of fiscal decentralization on the tax effort of China’s local government after the Fiscal Reform was implemented in 1994. This study defines the tax effort as the ratio of the tax revenue of local government to its tax capacity, which is measured by per capita income, GRP (gross regional product), TTR (total taxable resources) and RTS/R (the representative tax system with regression analysis). Using official panel data for 31 provinces/cities during the 1996-2004 period and the two-way fixed effects model with different tax effort indices as the dependent variable, the primary finding of this study is that fiscal decentralization has a statistically significant and positive influence on the local government tax effort in China after 1994. That is to say, a local government with a higher degree of fiscal autonomy might put more effort into tax collection than its counterparts with a lower degree of fiscal autonomy. | en_US |
| dc.description.tableofcontents | CHAPTER 1. INTRODUCTION 11.1 Research Background 11.2 Research Purpose 51.3 Expected Research Results and Research Framework 7CHAPTER 2. LITERATURE REVIEW 112.1 Fiscal Decentralization Theory 112.2 The Determinants of Tax Effort 12CHAPTER 3. THE RELATIONSHIP BETWEEN TAX EFFORT AND FISCAL DECENTRALIZATION IN CHINA 193.1 The Measurement of Potential Tax Capacity 193.2 Comparing the Tax Effort Index among Provinces in China 223.3 The Difference between Tax Effort and Tax Capacity 293.4 The Relationship between Tax Effort and Fiscal Decentralization 33CHAPTER 4. METHODOLOGY 364.1 Fixed Effect Model 364.2 Empirical Model 41CHAPTER 5. EMPIRICAL RESULTS AND MODEL TEST 455.1 Empirical Results 455.2 The Regional- and Time-Specific Effects 485.3 Specification Tests 52CHAPTER 6. CONCLUDING REMARKS AND POLICY IMPLICATIONS 556.1 Concluding Remarks 556.2 Policy Implications 56REFERENCES 58 FIGURESFigure 1: Share of Central and Local Fiscal Revenue 2Figure 2: Per Capita Fiscal Revenue among Areas (1995-2004) 4Figure 3: Research Framework 10Figure 4: Tax Capacity and Tax Effort Characteristics in Different Definitions of Tax Effort 31 TABLESTable 1: Tax Effort (OLS) Literature 14Table 2: Tax Effort (FEM/REM) Literature 18Table 3: The Region’s Tax Effort Index with Per Capita Income in 1996 and 2004 25Table 4: The Region’s Tax Effort Index with GRP in 1996 and 2004 26Table 5: The Region’s Tax Effort Index with TTR in 1996 and 2004 27Table 6: The Region’s Tax Effort Index with RTS/R in 1996 and 2004 28Table 7: The Region’s Fiscal Decentralization in 1996 and 2004 35Table 8: Descriptive Statistics and Definitions of Variables 43Table 9: Estimation Results of the Two-Way Fixed-Effect Model 47Table 10: The Regional-Specific Effect 49Table 11 : The Time-Specific Effect 51 | zh_TW |
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| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0094255025 | en_US |
| dc.subject (關鍵詞) | 課稅努力 | zh_TW |
| dc.subject (關鍵詞) | 財政分權 | zh_TW |
| dc.subject (關鍵詞) | Tax Effort | en_US |
| dc.subject (關鍵詞) | Fiscal Decentralization | en_US |
| dc.title (題名) | The Impact of Fiscal Decentralization on the Tax Effort of China’s Local Government after 1994 | zh_TW |
| dc.title (題名) | The Impact of Fiscal Decentralization on the Tax Effort of China’s Local Government after 1994 | en_US |
| dc.type (資料類型) | thesis | en |
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