1. NCCU Academic Hub
  2. 社會科學學院
  3. 財政學系
  4. 學位論文
Please use this identifier to cite or link to this item: https://ah.lib.nccu.edu.tw/handle/140.119/34719
DC FieldValueLanguage
dc.contributor.advisor黃智聰zh_TW
dc.contributor.advisorHuang, Jr-Tsungen_US
dc.contributor.author佘博文zh_TW
dc.contributor.authorPo-Wen Sheren_US
dc.creator佘博文zh_TW
dc.creatorPo-Wen Sheren_US
dc.date2006en_US
dc.date.accessioned2009-09-18T03:00:22Z-
dc.date.available2009-09-18T03:00:22Z-
dc.date.issued2009-09-18T03:00:22Z-
dc.identifierG0094255025en_US
dc.identifier.urihttps://nccur.lib.nccu.edu.tw/handle/140.119/34719-
dc.description碩士zh_TW
dc.description國立政治大學zh_TW
dc.description財政研究所zh_TW
dc.description94255025zh_TW
dc.description95zh_TW
dc.description.abstract無zh_TW
dc.description.abstractThe 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.en_US
dc.description.tableofcontentsCHAPTER 1. INTRODUCTION 1\n1.1 Research Background 1\n1.2 Research Purpose 5\n1.3 Expected Research Results and Research Framework 7\n\nCHAPTER 2. LITERATURE REVIEW 11\n2.1 Fiscal Decentralization Theory 11\n2.2 The Determinants of Tax Effort 12\n\nCHAPTER 3. THE RELATIONSHIP BETWEEN TAX EFFORT AND FISCAL DECENTRALIZATION IN CHINA 19\n3.1 The Measurement of Potential Tax Capacity 19\n3.2 Comparing the Tax Effort Index among Provinces in China 22\n3.3 The Difference between Tax Effort and Tax Capacity 29\n3.4 The Relationship between Tax Effort and Fiscal Decentralization 33\n\nCHAPTER 4. METHODOLOGY 36\n4.1 Fixed Effect Model 36\n4.2 Empirical Model 41\n\nCHAPTER 5. EMPIRICAL RESULTS AND MODEL TEST 45\n5.1 Empirical Results 45\n5.2 The Regional- and Time-Specific Effects 48\n5.3 Specification Tests 52\n\nCHAPTER 6. CONCLUDING REMARKS AND POLICY IMPLICATIONS 55\n6.1 Concluding Remarks 55\n6.2 Policy Implications 56\n\nREFERENCES 58\n\n \nFIGURES\n\nFigure 1: Share of Central and Local Fiscal Revenue 2\nFigure 2: Per Capita Fiscal Revenue among Areas (1995-2004) 4\nFigure 3: Research Framework 10\nFigure 4: Tax Capacity and Tax Effort Characteristics in Different Definitions of Tax Effort 31\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n \nTABLES\n\nTable 1: Tax Effort (OLS) Literature 14\nTable 2: Tax Effort (FEM/REM) Literature 18\nTable 3: The Region’s Tax Effort Index with Per Capita Income in 1996 and 2004 25\nTable 4: The Region’s Tax Effort Index with GRP in 1996 and 2004 26\nTable 5: The Region’s Tax Effort Index with TTR in 1996 and 2004 27\nTable 6: The Region’s Tax Effort Index with RTS/R in 1996 and 2004 28\nTable 7: The Region’s Fiscal Decentralization in 1996 and 2004 35\nTable 8: Descriptive Statistics and Definitions of Variables 43\nTable 9: Estimation Results of the Two-Way Fixed-Effect Model 47\nTable 10: The Regional-Specific Effect 49\nTable 11 : The Time-Specific Effect 51zh_TW
dc.format.extent11888 bytes-
dc.format.extent86345 bytes-
dc.format.extent13608 bytes-
dc.format.extent28372 bytes-
dc.format.extent64609 bytes-
dc.format.extent47724 bytes-
dc.format.extent136295 bytes-
dc.format.extent74152 bytes-
dc.format.extent67974 bytes-
dc.format.extent35569 bytes-
dc.format.extent45394 bytes-
dc.format.mimetypeapplication/pdf-
dc.format.mimetypeapplication/pdf-
dc.format.mimetypeapplication/pdf-
dc.format.mimetypeapplication/pdf-
dc.format.mimetypeapplication/pdf-
dc.format.mimetypeapplication/pdf-
dc.format.mimetypeapplication/pdf-
dc.format.mimetypeapplication/pdf-
dc.format.mimetypeapplication/pdf-
dc.format.mimetypeapplication/pdf-
dc.format.mimetypeapplication/pdf-
dc.language.isoen_US-
dc.source.urihttp://thesis.lib.nccu.edu.tw/record/#G0094255025en_US
dc.subject課稅努力zh_TW
dc.subject財政分權zh_TW
dc.subjectTax Efforten_US
dc.subjectFiscal Decentralizationen_US
dc.titleThe Impact of Fiscal Decentralization on the Tax Effort of China’s Local Government after 1994zh_TW
dc.titleThe Impact of Fiscal Decentralization on the Tax Effort of China’s Local Government after 1994en_US
dc.typethesisen
dc.relation.referenceAbiad, Abdul and Taimur Baig (2005), “Underlying Factors Driving Fiscal Effort in Emerging Market Economies.” IMF Working Paper, 5(106).zh_TW
dc.relation.referenceAdvisory Commission on Intergovernmental Relation (ACIR) (1962), Measure of State and Local Fiscal Capacity and Tax Effort. Washington, D. C.: U. S. Government Printing Office.zh_TW
dc.relation.referenceAlm, 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.zh_TW
dc.relation.referenceBahl, Roy W. (1971), “A Regression Approach to Tax Effort and Tax Ratio Analysis.” International Monetary Staff Papers, 18, 570-612.zh_TW
dc.relation.referenceBird, Richard M., Jorge Martinez-Vazquez, and Benno Torgler (2004), “Societal Institutions and Tax Effort in Developing Countries.” International Studies Program Working Paper, 04-06.zh_TW
dc.relation.referenceBreusch, 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.zh_TW
dc.relation.referenceCompson, 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.zh_TW
dc.relation.referenceEltony, M. Nagy (2002), “Measuring Tax Effort in Arab Countries.” Working Paper 200229. Cairo: Economic Research Forum.zh_TW
dc.relation.referenceGreene, William H. (2003), Econometric Analysis, Upper Saddle River, New Jersey: Prentice Hall.zh_TW
dc.relation.referenceHayek, Friendrich A. (1945), “The Use of Knowledge in Society.” American Economic Review, 35, 519-30.zh_TW
dc.relation.referenceHuang, 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.zh_TW
dc.relation.referenceHuang, 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.zh_TW
dc.relation.referenceLotz, Joergen R. and Elliott R. Morss (1967), “Measuring Tax Effort in Developing Countries.” International Monetary Staff Papers, 14, 479-497.zh_TW
dc.relation.referenceMa 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.zh_TW
dc.relation.referenceMartinez-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.zh_TW
dc.relation.referenceMartinez-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.zh_TW
dc.relation.referenceMusgrave, Richard Abel (1959), The Theory of Public Finance, New York: McGraw Hill.zh_TW
dc.relation.referenceOates, Wallace E. (1972), Fiscal Federalism. New York: Harcourt Brace Jovanovich.zh_TW
dc.relation.referencePiancastell, Marcelo (2001), “Measuring the Tax Effort of Developed and Developing Countries. Cross Country Panel Data Analysis / 1985/95.” IPEA Working Paper, No. 818.zh_TW
dc.relation.referenceQiao, 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.zh_TW
dc.relation.referenceShin, K. (1969), “International Difference in Tax Ratio.” Review of Economics and Statistics, 51, 213-220.zh_TW
dc.relation.referenceState Statistical Bureau (1995-1998), Sichuan Statistical Yearbook. Beijing: Chinese Statistical Press.zh_TW
dc.relation.referenceState Statistical Bureau (1995-2005), China Statistical Yearbook. Beijing: Chinese Statistical Press.zh_TW
dc.relation.referenceState Statistical Bureau (1995-2005), Chongqing Statistical Yearbook. Beijing: Chinese Statistical Press.zh_TW
dc.relation.referenceState Statistical Bureau (1995-2005), Finance Yearbook of China. Beijing: Chinese Statistical Press.zh_TW
dc.relation.referenceState Statistical Bureau (1995-2005), Tibet Statistical Yearbook. Beijing: Chinese Statistical Press.zh_TW
dc.relation.referenceStigler, 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.zh_TW
dc.relation.referenceStotsky, Janet G. and Asegedech WoldeMariam (1997), “Tax Effort in Sub-Saharan Africa.” IMF Working Paper, 97/107.zh_TW
dc.relation.referenceTeera, J. (2002). “Tax Performance: A Comparative Study.” Working Paper, 01-02. Centre for Public Economics, University of Bath.zh_TW
dc.relation.referenceTibet Statistical Yearbook, Beijing: China Statistic Press, 1995-2004.zh_TW
dc.relation.referenceTiebout, Charles M. (1956), ”A Pure Theory of Local Expenditures.” Journal of Political Economy, 64, 416 - 424.zh_TW
dc.relation.referenceWhite, Halbert (1980), “A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity.” Econometrica, 48(4), 817-838.zh_TW
item.fulltextWith Fulltext-
item.openairetypethesis-
item.cerifentitytypePublications-
item.openairecristypehttp://purl.org/coar/resource_type/c_46ec-
item.grantfulltextopen-
item.languageiso639-1en_US-
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 simple item record

Google ScholarTM

Check


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