The 1994 tax reforms: The center strikes back

被引:15
作者
Herschler, SB
机构
关键词
D O I
10.1016/1043-951X(95)90006-3
中图分类号
F [经济];
学科分类号
02 ;
摘要
This Research Note presents some preliminary findings concerning the consequences of the 1994 Chinese tax reform on central-local fiscal and administrative relations. Interviews in 1993-1994 and Spring 1995 with local tax officials in Jiangsu Province and materials drawn from Chinese as well as foreign publications indicate that while significant institutional reform has occurred, the central government's attempt to redress the domestic fiscal imbalance has experienced only limited success. The reform stands, however, as a disquieting reminder to local governments of the central government's power to revise fiscal and institutional arrangements.
引用
收藏
页码:239 / 245
页数:7
相关论文
共 14 条
[1]  
CHEN B, 1995, HONGGUAN JINGJI GUAN, V3, P5
[2]  
CHEN YS, 1995, EC RES REF, P2
[3]  
CHUNG JH, 1994, CHINA INFORMATION, V9
[4]  
LI FW, 1994, JINGJI YANJIU CANKAO, P8
[5]  
LI PL, 1994, 1993 1994 NIAN ZHONG, P32
[6]  
LIANG SM, 1995, SHEWAI SHUIWU TAX AF
[7]   MODELING CENTRAL-LOCAL FISCAL RELATIONS IN CHINA [J].
MA, J .
CHINA ECONOMIC REVIEW, 1995, 6 (01) :105-136
[8]  
MA JL, 1994, JETRO CHINA NEWS MAY, P12
[9]  
NI JZ, 1993, DIFANG ZHENGFU TOUZI, P111
[10]  
WANG XJ, 1995, SHEWAI SHUIWU, P42