Central Transfer and Fiscal Capacity in China: Evidence from the Tax-Sharing System
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DOI: 10.1080/1540496x.2017.1399356
Abstract: ABSTRACT In 1994, the Chinese government introduced a new fiscal system. Using the provincial panel data during the following period 1995–2010, we find robust evidence that central transfer (measured as the ratio of net central… read more here.
Keywords: central transfer; fiscal capacity; system; evidence ... See more keywords