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China's reform of intergovernmental fiscal relations in the light of European experiences

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  • Spahn, Paul Bernd

Abstract

The paper looks a China's institutional reforms in public finances against the background of European experiences. Particular attention is given to Switzerland and Germany where there is a high degree of consensus forming mechanisms. These federations are also characterized by concepts of regional fairness and are hence more appropriate as potential models than competitive federalism models such as that of the United States. The basic characteristics of the two European federations are described and analyzed.

Suggested Citation

  • Spahn, Paul Bernd, 1995. "China's reform of intergovernmental fiscal relations in the light of European experiences," MPRA Paper 13114, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:13114
    as

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    File URL: https://mpra.ub.uni-muenchen.de/13114/1/MPRA_paper_13114.pdf
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    References listed on IDEAS

    as
    1. Paul Bernd Spahn, 1993. "The Community Budget for an Economic and Monetary Union," Palgrave Macmillan Books, Palgrave Macmillan, number 978-0-230-37267-2.
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    Cited by:

    1. Jun Ma, 1997. "Intergovernmental fiscal transfer in nine countries : lessons for developingcountries," Policy Research Working Paper Series 1822, The World Bank.

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    More about this item

    Keywords

    Federalism; German federation; Swiss federation; Germany; Switzerland; fiscal capacity; equalization; public borrowing; public administration; intergovernmental grants; German unification; tax assignment; shared taxes;
    All these keywords.

    JEL classification:

    • H10 - Public Economics - - Structure and Scope of Government - - - General
    • H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General

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