IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

An Arduous and Difficult Institutional Innovation

Listed author(s):
  • Hu Angang
Registered author(s):

    Beginning on New Year's Day in 1994, the Chinese government formally inaugurated the implementation of a system of tax sharing between the central government and local governments. This was taken to be one of the most important and wide-ranging institutional innovations in our nation since the founding of the People's Republic, as well as a major adjustment in the configuration of the relationship between the Center and the localities in terms of their relative and mutual interests. This innovation has brought forth widespread interest and concern on the part of all social circles both in China and abroad, over such issues as what sorts of influences [the implementation of] the tax-sharing system over the past two years has had on China's economic growth, on the fiscal revenues and expenditures of the central government, and on the conditions of the fiscal revenues and expenditures of the localities, and how we might objectively and fairly evaluate the effects of this institutional innovation, and so on. The following paper will attempt to provide a preliminary analysis of these problems.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: Access to full text is restricted to subscribers.

    As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.

    Article provided by M.E. Sharpe, Inc. in its journal Chinese Economy.

    Volume (Year): 31 (1998)
    Issue (Month): 4 (July)
    Pages: 30-96

    in new window

    Handle: RePEc:mes:chinec:v:31:y:1998:i:4:p:30-96
    Contact details of provider: Web page:

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:mes:chinec:v:31:y:1998:i:4:p:30-96. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Chris Nguyen)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.