Please use this identifier to cite or link to this item:
https://ah.lib.nccu.edu.tw/handle/140.119/102657
DC Field | Value | Language |
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dc.creator | Hsu, S. Philip | |
dc.date | 2000-11 | |
dc.date.accessioned | 2016-10-05T08:55:40Z | - |
dc.date.available | 2016-10-05T08:55:40Z | - |
dc.date.issued | 2016-10-05T08:55:40Z | - |
dc.identifier.uri | http://nccur.lib.nccu.edu.tw/handle/140.119/102657 | - |
dc.description.abstract | This article seeks to link two major research trends in recent literature on PRC central-local relations: the growing attention to local governments `fiscal conditions, and the rising impact of local governmental behavior and strategies on the course of the nation`s overall reform program. The goal is to explore the relative explanatory power of two competing effects-localfiscal balance ex ante and the momentum ofdecentralization throughout the nation—on local tax effort at a given point of time. Chronological comparison is made of tax-collecting behaviors of the municipal government of Shanghai (a province-level entity) in the area of turnover taxation on state-owned enterprises (SOEs) during 1987-88, 1990, and 1992-93. The major discovery is that decentralization overrides local fiscal balance in dictating local behavior an insight which supports the theoretical vitality of factors derived uniquely from the PRC`s political landscape and reveals the weaker explanatory power of general theories in political science. | |
dc.format.extent | 156 bytes | - |
dc.format.mimetype | text/html | - |
dc.relation | Issues & Studies,36(6),116-138 | |
dc.subject | tax effort;decentralization;local fiscal balance;turnover taxes;extrabudgetary revenue | |
dc.title | Local Tax Effort in Shanghai, 1987-93 Decentralization vs. Local Fiscal Balance | |
dc.type | article | |
item.cerifentitytype | Publications | - |
item.fulltext | With Fulltext | - |
item.openairecristype | http://purl.org/coar/resource_type/c_18cf | - |
item.grantfulltext | open | - |
item.openairetype | article | - |
Appears in Collections: | 期刊論文 |
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