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引文資料
題名:
Informal Tax Competition among Local Governments in China since the 1994 Tax Reforms
書刊名:
Issues & Studies
作者:
崔銀璟
作者(外文):
Choi, Eun Kyong
出版日期:
2009
卷期:
45:2
頁次:
頁159-183
主題關鍵詞:
Tax competition
;
China
;
Local government
;
Tax reform
;
Informality
原始連結:
連回原系統網址
相關次數:
被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0)
排除自我引用:0
共同引用:0
點閱:23
This paper shows that tax competition among local governments in China takes place through informal means. One common form of informal tax competition in China is the tax refund: local governments compete for investment by offering to return a portion of tax receipts to firms. Through tax refunds, a considerable portion of reported local tax revenue has been returned to taxpayers’ pockets. The prevalence of tax refunds suggests that the amount of tax revenue that local governments can use for public expenditure is much smaller than local tax collection data suggests. This study argues that the career interests of local political leaders are an important factor in determining the degree of tax competition. In China, the career advancement of local political leaders depends on their achievements in the cadre evaluation system. As the cadre evaluation system prioritizes the attraction of investment, local officials have strong career incentives to offer tax incentives in order to attract investment.
以文找文
期刊論文
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延伸查詢
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Deng, F. Frederic(2003)。China's Urban Land Reform, Urban Productivity, and Local Government Behavior。Eurasian Geography and Economics,44(3),210-227。
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延伸查詢
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延伸查詢
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辛華(2003)。我國土地收益年失百億。西部開發,8(51)。
延伸查詢
14.
姚君(2003)。先徵後返與上市公司税賦研究。税務研究,2,34-38。
延伸查詢
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Weingast, Barry R.(1995)。The Economic Role of Political Institutions: Market-Preserving Federalism and Economic Growth。Journal of Law, Economics, and Organization,11(1),1-31。
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Cai, Yongshun(2003)。Collective Ownership or Cadres' Ownership? The Non-Agricultural Use of Farmland in China。The China Quarterly,175,662-680。
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O'Brien, Kevin J.、Li, Liangjing(1999)。Selective Policy Implementation in Rural China。Comparative Politics,31(2),167-186。
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Montinola, Gabriella R.、Qian, Yingyi、Weingast, Barry R.(1995)。Federalism, Chinese style: The political basis for economic success in China。World Politics,48(1),50-81。
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Helmke, Gretchen、Levitsky, Steven(2004)。Informal Institutions and Comparative Politics: A Research Agenda。Perspectives on Politics,2(4),725-740。
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Gallagher, Mary E.(2002)。'Reform and Openness': Why China's Economic Reforms Have Delayed Democracy。World Politics,54(3),338-372。
21.
Edin, Maria(2003)。State Capacity and Local Agent Control in China: CCP Cadre Management from a Township Perspective。The China Quarterly,173,35-52。
會議論文
1.
Desai, Mihir A.(1999)。Are We Racing to the Bottom? Evidence on the Dynamics of International Tax Competition。91st Annual Conference on Taxation。Washington, D.C.。
2.
周時悌(2000)。Research on problems related to tax administration reform。1999年全國税收理論研討會。Beijing:Zhongguo shuiwu chubanshe。499-514。
延伸查詢
研究報告
1.
Hampton, Andrea(200612)。Local Government and Investment Promotion in China。Brighton, Sussex, England:University of Sussex。
圖書
1.
World Bank(2002)。China-National Development and Sub-National Finance: A Review of Provincial Expenditure。Washington, DC:World Bank。
2.
Das-Gupta, Arindam、Mookherjee, Dilip(1998)。Incentives and Institutional Reform in Tax Enforcement: An Analysis of Developing Country Experience。Delhi:Oxford University Press。
3.
Groenewold, Nicolaas(2004)。The Chinese Stock Market: Efficiency, Predictability and Profitability。Cheltenham:Edward Elgar。
4.
Hashim, Ali、Moon, Allister J.(2003)。Treasury Diagnostic Toolkit。Washington, D.C.:The World Bank。
5.
Mutti, John H.(2003)。Foreign Direct Investment and Tax Competition。Washington, D.C.:Institute for International Economics。
6.
Oates, Wallace E.(1977)。The Political Economy of Fiscal Federalism。Toronto:Lexington Books。
7.
Zhong, Yang(2003)。Local Government and Politics in China: Challenges from Below。Armonk, NY:M.E. Sharpe。
8.
Whiting, Susan H.(2001)。Power and Wealth in Rural China: The Political Economy of Institutional Change。Cambridge University Press。
9.
Brennan, Geoffrey、Buchanan, James M.(1980)。The Power to Tax: Analytical Foundations of a Fiscal Constitution。Cambridge University Press。
圖書論文
1.
Liu, Mingxing、Ran, Tao(2007)。Local Governance, Policy Mandates, and Fiscal Reform in China。Paying for Progress in China: Public Finance, Human Welfare and Changing Patterns of Inequality。London:Routledge。
2.
Tannenwald, Robert(2005)。Tax Competition。The Encyclopedia of Taxation and Tax Policy。Washington, D.C.:The Urban Institute Press。
3.
Organization for Economic Cooperation and Development(2006)。Challenges for China's Public Spending: Toward Greater Effectiveness and Pieke, Frank N. 2005. The Politics of Rural Land Use Planning。Developmental Dilemmas: Land Reform and Institutional Change in China。London:Routledge。
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