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題名: | 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 |
作者: | 曹海濤 劉楚俊 Tsao, Hai-Tao Liu, Tru-Gin |
關鍵詞: | 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 |
日期: | 七月-2015 | 上傳時間: | 13-十一月-2017 | 摘要: | 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. |
關聯: | 東亞研究, 46(2), 49-88 | 資料類型: | article |
Appears in Collections: | 期刊論文 |
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46(2)(048-088).pdf | 1.52 MB | Adobe PDF2 | View/Open |
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