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China’s emerging tax regime: Devolution, fiscal federalism, or tax farming?

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Author Info
Krug, B.
Zhu, Z.
Hendrischke, H. (Erasmus Research Institute of Management (ERIM), RSM Erasmus University)

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Abstract

China like other transition economies needs to establish a tax regime compatible with a market economy. The paper singles out the general and China-specific features by which national legislation attempts to accompany economic transformation. Based on an empirical study in two provinces this paper shows that without including local government agencies and their budgets, China’s fiscal federalism cannot be analysed. This paper argues that China’s emerging tax regime depends on the institutional design that shapes the interaction between firms (as major tax payers at the local level), local government agencies, and the national tax administration.

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Paper provided by Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam. in its series Research Paper with number ERS-2004-113-ORG Revision_Date: 2009-07-29.

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Date of creation: 01 Jan 2004
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Handle: RePEc:dgr:eureri:30001989

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Related research
Keywords: Tax Regime; Fiscal Federalism; Tax Farming; China; transition economy;

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References listed on IDEAS
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  1. Bahl, Roy W. & Wallich, Christine, 1992. "Intergovernmental fiscal relations in China," Policy Research Working Paper Series 863, The World Bank. [Downloadable!]
  2. Roger H. Gorden & David D. Li, 1997. "Taxes and Government Incentives: Eastern Europe vs. China," William Davidson Institute Working Papers Series 56, William Davidson Institute at the University of Michigan Stephen M. Ross Business School. [Downloadable!]
  3. Smyth, Russell & Inder, Brett, 2004. "Is Chinese provincial real GDP per capita nonstationary?: Evidence from multiple trend break unit root tests," China Economic Review, Elsevier, vol. 15(1), pages 1-24. [Downloadable!] (restricted)
  4. Berkowitz, Daniel & Li, Wei, 2000. "Tax rights in transition economies: a tragedy of the commons?," Journal of Public Economics, Elsevier, vol. 76(3), pages 369-397, June. [Downloadable!] (restricted)
  5. Janos Kornai & Eric Maskin & Gerard Roland, 2003. "Understanding the Soft Budget Constraint," Journal of Economic Literature, American Economic Association, vol. 41(4), pages 1095-1136, December.
    Other versions:
  6. Frye, Timothy & Shleifer, Andrei, 1997. "The Invisible Hand and the Grabbing Hand," American Economic Review, American Economic Association, vol. 87(2), pages 354-58, May. [Downloadable!] (restricted)
    Other versions:
  7. Qian, Yingyi & Roland, Gerard, 1998. "Federalism and the Soft Budget Constraint," American Economic Review, American Economic Association, vol. 88(5), pages 1143-62, December. [Downloadable!] (restricted)
    Other versions:
  8. Ma, Jun, 1995. "Modelling central-local fiscal relations in China," China Economic Review, Elsevier, vol. 6(1), pages 105-136. [Downloadable!] (restricted)
  9. Gordon, Roger H & Li, David Daokui, 1997. "Taxes and Government Incentives: Eastern Europe vs. China," CEPR Discussion Papers 1657, C.E.P.R. Discussion Papers. [Downloadable!] (restricted)
  10. Yingyi Qian & Barry R. Weingast, 1997. "Federalism as a Commitment to Preserving Market Incentives," Working Papers 97042, Stanford University, Department of Economics. [Downloadable!]
  11. Eckaus, R. S., 2003. "Some consequences of fiscal reliance on extrabudgetary revenues in China," China Economic Review, Elsevier, vol. 14(1), pages 72-88. [Downloadable!] (restricted)
  12. Bai, Chong-En & Du, Yingjuan & Tao, Zhigang & Tong, Sarah Y., 2004. "Local protectionism and regional specialization: evidence from China's industries," Journal of International Economics, Elsevier, vol. 63(2), pages 397-417, July. [Downloadable!] (restricted)
    Other versions:
  13. Krug, B. & Hendrischke, H., 2001. "The Emergence of a Private Business Sector in China," Research Paper ERS-2001-03-ORG Revision_, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus Uni. [Downloadable!]
  14. Roger H. Gordon & Wei Li, 1999. "Government as a Discriminating Monopolist in the Financial Market: The Case of China," NBER Working Papers 7110, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  15. Jorge Martinez-Vazquez & Robert McNab, 1997. "Tax Systems in Transition Economics," International Studies Program Working Paper Series, at AYSPS, GSU paper9701, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
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