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The revolutions in China’s inter-governmental fiscal system

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  • Guang Zhang

Abstract

There were three periods in the development of China’s inter-governmental fiscal system. In the first period (1950s to 1979), local governments collected tax revenues and remitted upward to the central government. Reforms during the next two periods made revolutionary changes to the system. The tax-sharing system (established in 1994) provides for revenue centralization, spending decentralization, and large central transfers to local governments. This system remains largely in force.

Suggested Citation

  • Guang Zhang, 2018. "The revolutions in China’s inter-governmental fiscal system," Public Money & Management, Taylor & Francis Journals, vol. 38(6), pages 419-426, September.
    • Handle: RePEc:taf:pubmmg:v:38:y:2018:i:6:p:419-426
    DOI: 10.1080/09540962.2018.1486104
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