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https://ah.lib.nccu.edu.tw/handle/140.119/78499
題名: | Local Tax Effort in Shanghai, 1987-93: Decentralization vs. Local Fiscal Balance | 作者: | Hsu, S. Philip 徐斯儉 |
貢獻者: | 國關中心 | 關鍵詞: | tax effort;decentralization;local fiscal balance;turnover taxes;extrabudgetary revenue | 日期: | 十一月-2000 | 上傳時間: | 15-九月-2015 | 摘要: | This article seeks to link two major research trends in recent literature on PRC central-local relations: the growing attention to local governments `fiscal conditions, and the rising impact of local governmental behavior and strategies on the course of the nation`s overall reform program. The goal is to explore the relative explanatory power of two competing effects-localfiscal balance ex ante and the momentum ofdecentralization throughout the nation—on local tax effort at a given point of time. Chronological comparison is made of tax-collecting behaviors of the municipal government of Shanghai (a province-level entity) in the area of turnover taxation on state-owned enterprises (SOEs) during 1987-88, 1990, and 1992-93. The major discovery is that decentralization overrides local fiscal balance in dictating local behavior an insight which supports the theoretical vitality of factors derived uniquely from the PRC`s political landscape and reveals the weaker explanatory power of general theories in political science. | 關聯: | Issues & Studies, 36(6), 116-138 | 資料類型: | article |
Appears in Collections: | 期刊論文 |
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