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政大典藏 > Journals of NCCU > Issues & Studies: A Social Science Quarterly on China, Taiwan, and East Asian Affairs > Issues & Studies > Item 140.119/102657

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/102657

Title:	Local Tax Effort in Shanghai, 1987-93 Decentralization vs. Local Fiscal Balance
Authors:	Hsu, S. Philip
Keywords:	tax effort;decentralization;local fiscal balance;turnover taxes;extrabudgetary revenue
Date:	2000-11
Issue Date:	2016-10-05 16:55:40 (UTC+8)
Abstract:	This article seeks to link two major research trends in recent literature on PRC central-local relations: the growing attention to local governments `fiscal conditions, and the rising impact of local governmental behavior and strategies on the course of the nation`s overall reform program. The goal is to explore the relative explanatory power of two competing effects-localfiscal balance ex ante and the momentum ofdecentralization throughout the nation—on local tax effort at a given point of time. Chronological comparison is made of tax-collecting behaviors of the municipal government of Shanghai (a province-level entity) in the area of turnover taxation on state-owned enterprises (SOEs) during 1987-88, 1990, and 1992-93. The major discovery is that decentralization overrides local fiscal balance in dictating local behavior an insight which supports the theoretical vitality of factors derived uniquely from the PRC`s political landscape and reveals the weaker explanatory power of general theories in political science.
Relation:	Issues & Studies,36(6),116-138
Data Type:	article
Appears in Collections:	[Issues & Studies: A Social Science Quarterly on China, Taiwan, and East Asian Affairs] Issues & Studies

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