Please use this identifier to cite or link to this item: https://ah.lib.nccu.edu.tw/handle/140.119/34719
題名: 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
作者: 佘博文
Po-Wen Sher
貢獻者: 黃智聰
Huang, Jr-Tsung
佘博文
Po-Wen Sher
關鍵詞: 課稅努力
財政分權
Tax Effort
Fiscal Decentralization
日期: 2006
上傳時間: 18-九月-2009
摘要: 
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.
參考文獻: Abiad, Abdul and Taimur Baig (2005), “Underlying Factors Driving Fiscal Effort in Emerging Market Economies.” IMF Working Paper, 5(106).
Advisory Commission on Intergovernmental Relation (ACIR) (1962), Measure of State and Local Fiscal Capacity and Tax Effort. Washington, D. C.: U. S. Government Printing Office.
Alm, James, Jorge Martinez-Vazquez and Friedich Schneider (2004), “Sizing the Problem of the Hard-To-Tax.” paper presented at the “Hard to Tax: An International Perspective.” In Alm, J., J. Martinez-Vazquez, and S. Wallace (eds.), Taxing the Hard-to-Tax. Amsterdam: Elsevier Publisher.
Bahl, Roy W. (1971), “A Regression Approach to Tax Effort and Tax Ratio Analysis.” International Monetary Staff Papers, 18, 570-612.
Bird, Richard M., Jorge Martinez-Vazquez, and Benno Torgler (2004), “Societal Institutions and Tax Effort in Developing Countries.” International Studies Program Working Paper, 04-06.
Breusch, T. S. and A. R. Pagan (1980), “The Lagrange Multiplier Test and Its Applications to Model Specification in Econometrics.” Review of Economic Studies, 47(1), 239-253.
Compson, Michael and John Navratil (1997), “An Improved Method for Estimating the Total Taxable Resources of the States,” Research Paper 97-02, U.S. Department of the Treasury, Washington, D.C.
Eltony, M. Nagy (2002), “Measuring Tax Effort in Arab Countries.” Working Paper 200229. Cairo: Economic Research Forum.
Greene, William H. (2003), Econometric Analysis, Upper Saddle River, New Jersey: Prentice Hall.
Hayek, Friendrich A. (1945), “The Use of Knowledge in Society.” American Economic Review, 35, 519-30.
Huang, Jr-Tsung and An-Chih Cheng (2005), “The Fiscal Decentralization and Regional Economic Growth in China.” 2005 Taipei Conference on Taxation: Theory, Policy, and Administration, Institute of Economics, Academia Sinica, December 30, 2005.
Huang, Jr-Tsung, Chun-Chien Kuo, and An-Pang Kao (2003), “The Inequality of Regional Economic Development in China between 1991 and 2001.” Journal of Chinese Economic and Business Studies, 1(3), 273-285.
Lotz, Joergen R. and Elliott R. Morss (1967), “Measuring Tax Effort in Developing Countries.” International Monetary Staff Papers, 14, 479-497.
Ma Jun ( 1997), “Zhongyang Xiang Difang De Caizheng Zhuanyi Zhifu -Yige Jundenghua Gongshi He Moni Jieguo” [The Fiscal Transfer from Central to Local Government–A Conclusion of Equalization Formula and Simulation.]. Jingji Yanjiu [Economic Research Journal], 3, 11-20.
Martinez-Vazquez, Jorge and L. F. Jameson Boex (1997a), “An Analysis of Alternative Measures of Fiscal Capacity for the Regions of the Russian Federation.” International Studies Program Working Paper, 97-4. Andrew Young School of Policy Studies, Georgia State University.
Martinez-Vazquez, Jorge and L.F. Jameson Boex (1997b), “A Methodological Note on the Reform of Equalization Transfers in the Russian Federation.” International Studies Program Working Paper, 97-2. Andrew Young School of Policy Studies, Georgia State University.
Musgrave, Richard Abel (1959), The Theory of Public Finance, New York: McGraw Hill.
Oates, Wallace E. (1972), Fiscal Federalism. New York: Harcourt Brace Jovanovich.
Piancastell, Marcelo (2001), “Measuring the Tax Effort of Developed and Developing Countries. Cross Country Panel Data Analysis / 1985/95.” IPEA Working Paper, No. 818.
Qiao, Baoyun, Jorge Martinez-Vazquez, and Yongsheng Xu (2002), “Growth and Equity Tradeoff in Decentralization Policy: China`s Experience.” International Studies Program, Andrew Young School of Policy Studies, Georgia State University, International Studies Program Working Paper Series, at AYSPS, GSU 2002; 42 pages.
Shin, K. (1969), “International Difference in Tax Ratio.” Review of Economics and Statistics, 51, 213-220.
State Statistical Bureau (1995-1998), Sichuan Statistical Yearbook. Beijing: Chinese Statistical Press.
State Statistical Bureau (1995-2005), China Statistical Yearbook. Beijing: Chinese Statistical Press.
State Statistical Bureau (1995-2005), Chongqing Statistical Yearbook. Beijing: Chinese Statistical Press.
State Statistical Bureau (1995-2005), Finance Yearbook of China. Beijing: Chinese Statistical Press.
State Statistical Bureau (1995-2005), Tibet Statistical Yearbook. Beijing: Chinese Statistical Press.
Stigler, George J.(1957), ”The Tenable Range of Functions of Local Government.” in Joint Economic Committee, Subcommittee in Fiscal Policy, U. S. Congress, Federal Expenditure Policy for Economic Growth and Stability, Washington, DC: U. S. Government Printing Office, 213-19.
Stotsky, Janet G. and Asegedech WoldeMariam (1997), “Tax Effort in Sub-Saharan Africa.” IMF Working Paper, 97/107.
Teera, J. (2002). “Tax Performance: A Comparative Study.” Working Paper, 01-02. Centre for Public Economics, University of Bath.
Tibet Statistical Yearbook, Beijing: China Statistic Press, 1995-2004.
Tiebout, Charles M. (1956), ”A Pure Theory of Local Expenditures.” Journal of Political Economy, 64, 416 - 424.
White, Halbert (1980), “A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity.” Econometrica, 48(4), 817-838.
描述: 碩士
國立政治大學
財政研究所
94255025
95
資料來源: http://thesis.lib.nccu.edu.tw/record/#G0094255025
資料類型: thesis
Appears in Collections:學位論文

Files in This Item:
File Description SizeFormat
502501.pdf11.61 kBAdobe PDF2View/Open
502502.pdf84.32 kBAdobe PDF2View/Open
502503.pdf13.29 kBAdobe PDF2View/Open
502504.pdf27.71 kBAdobe PDF2View/Open
502505.pdf63.09 kBAdobe PDF2View/Open
502506.pdf46.61 kBAdobe PDF2View/Open
502507.pdf133.1 kBAdobe PDF2View/Open
502508.pdf72.41 kBAdobe PDF2View/Open
502509.pdf66.38 kBAdobe PDF2View/Open
502510.pdf34.74 kBAdobe PDF2View/Open
502511.pdf44.33 kBAdobe PDF2View/Open
Show full item record

Google ScholarTM

Check


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.