Please use this identifier to cite or link to this item: https://ah.nccu.edu.tw/handle/140.119/34719


Title: The Impact of Fiscal Decentralization on the Tax Effort of China’s Local Government after 1994
The Impact of Fiscal Decentralization on the Tax Effort of China’s Local Government after 1994
Authors: 佘博文
Po-Wen Sher
Contributors: 黃智聰
Huang, Jr-Tsung
佘博文
Po-Wen Sher
Keywords: 課稅努力
財政分權
Tax Effort
Fiscal Decentralization
Date: 2006
Issue Date: 2009-09-18 11:00:22 (UTC+8)
Abstract: 
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.
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Description: 碩士
國立政治大學
財政研究所
94255025
95
Source URI: http://thesis.lib.nccu.edu.tw/record/#G0094255025
Data Type: thesis
Appears in Collections:[財政學系] 學位論文

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