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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
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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