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| Title: | 財政分權的非意圖結果──論中國大陸非稅資金的興起 The Unintended Consequences of Fiscal Decentralization in China: Explaining the Rise of Non-tax Funds |
| Authors: | 曹海濤 劉楚俊 Tsao, Hai-Tao Liu, Tru-Gin |
| Keywords: | 中國大陸;土地出讓金;非稅收入;財政分權;地方政府 China;fiscal decentralization;non-tax funds;local governments;China;fiscal decentralization;non-tax funds;local governments |
| Date: | 2015-07 |
| Issue Date: | 2017-11-13 11:44:50 (UTC+8) |
| Abstract: | 本文探討市場化轉型時期中國大陸非稅資金的議題。文中指出，官方公布的非稅資金數據被嚴重低估，因為其中並不包括土地出讓金，經調整後發現非稅收入在地方財政中的角色至關重要。第二，非稅資金的興起，內生於分權改革所形成的政府間財政制度安排和產權制度。對非稅資金的追求使地方政府行為趨向「企業化」，進而使地方公共支出與項目排序之間的關係發生逆轉現象。 The purpose of this paper is to explore the issue of non-tax funds in transitional China, including its institutional infrastructure and its impact on local government behavior. By adding land revenue, the paper recalculates the underestimated local government non-tax funds. The rise of non-tax funds stems from central-local relations and the property rights system which formed decentralized reform. The pursuit of nontax funds impels local officials to make money passionately and ignore the priorities of government spending. |
| Relation: | 東亞研究, 46(2), 49-88 |
| Data Type: | article |
| Appears in Collections: | [東亞研究] 期刊論文 |
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