| dc.contributor | 國關中心 | |
| dc.creator (作者) | Hsu, S. Philip | |
| dc.creator (作者) | 徐斯儉 | zh_TW |
| dc.date (日期) | 2000-11 | |
| dc.date.accessioned | 15-Sep-2015 15:24:31 (UTC+8) | - |
| dc.date.available | 15-Sep-2015 15:24:31 (UTC+8) | - |
| dc.date.issued (上傳時間) | 15-Sep-2015 15:24:31 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/78499 | - |
| dc.description.abstract (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. | |
| dc.format.extent | 156 bytes | - |
| dc.format.mimetype | text/html | - |
| dc.relation (關聯) | Issues & Studies, 36(6), 116-138 | |
| dc.subject (關鍵詞) | tax effort;decentralization;local fiscal balance;turnover taxes;extrabudgetary revenue | |
| dc.title (題名) | Local Tax Effort in Shanghai, 1987-93: Decentralization vs. Local Fiscal Balance | |
| dc.type (資料類型) | article | en |
