| dc.contributor.advisor | 黃智聰 | zh_TW |
| dc.contributor.advisor | Huang, Jr-Tsung | en_US |
| dc.contributor.author (Authors) | 佘博文 | zh_TW |
| dc.contributor.author (Authors) | Po-Wen Sher | en_US |
| dc.creator (作者) | 佘博文 | zh_TW |
| dc.creator (作者) | Po-Wen Sher | en_US |
| dc.date (日期) | 2006 | en_US |
| dc.date.accessioned | 18-Sep-2009 11:00:22 (UTC+8) | - |
| dc.date.available | 18-Sep-2009 11:00:22 (UTC+8) | - |
| dc.date.issued (上傳時間) | 18-Sep-2009 11:00:22 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0094255025 | en_US |
| dc.identifier.uri (URI) | https://ah.lib.nccu.edu.tw/item?item_id=35984 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 財政研究所 | zh_TW |
| dc.description (描述) | 94255025 | zh_TW |
| dc.description (描述) | 95 | zh_TW |
| dc.description.abstract (摘要) | 無 | zh_TW |
| dc.description.abstract (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. | en_US |
| dc.description.tableofcontents | CHAPTER 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 51 | zh_TW |
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| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0094255025 | en_US |
| dc.subject (關鍵詞) | 課稅努力 | zh_TW |
| dc.subject (關鍵詞) | 財政分權 | zh_TW |
| dc.subject (關鍵詞) | Tax Effort | en_US |
| dc.subject (關鍵詞) | Fiscal Decentralization | en_US |
| dc.title (題名) | The Impact of Fiscal Decentralization on the Tax Effort of China’s Local Government after 1994 | zh_TW |
| dc.title (題名) | The Impact of Fiscal Decentralization on the Tax Effort of China’s Local Government after 1994 | en_US |
| dc.type (資料類型) | thesis | en |
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