政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/103834

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | Items with full text/Total items : 113325/144300 (79%)
Visitors : 51159587 Online Users : 893

RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.

Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer

政大典藏 > Journals of NCCU > Issues & Studies: A Social Science Quarterly on China, Taiwan, and East Asian Affairs > Issues & Studies > Item 140.119/103834

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/103834

Title:	Informal Tax Competition among Local Governments in China since the 1994 Tax Reforms
Authors:	崔銀璟 Choi, Eun Kyong
Keywords:	tax competition;China;local government;tax reform;informality
Date:	2009.06
Issue Date:	2016-11-11 14:24:02 (UTC+8)
Abstract:	This paper shows that tax competition among local governments in China takes place through informal means. One common form of informal tax competition in China is the tax refund: local governments compete for investment by offering to return a portion of tax receipts to firms. Through tax refunds, a considerable portion of reported local tax revenue has been returned to taxpayers` pockets. The prevalence of tax refunds suggests that the amount of tax revenue that local governments can use for public expenditure is much smaller than local tax collection data suggests. This study argues that the career interests of local political leaders are an important factor in determining the degree of lax competition. In China, the career advancement of local political leaders depends on their achievements in the cadre evaluation system. As the cadre evaluation system prioritizes the attraction of investment, local officials have strong career incentives to offer tax incentives in order to attract investment.
Relation:	Issues & Studies,45(2),159-183
Data Type:	article
Appears in Collections:	[Issues & Studies: A Social Science Quarterly on China, Taiwan, and East Asian Affairs] Issues & Studies

Files in This Item:

File	Size	Format
45(2)-159-183.pdf	772Kb	Adobe PDF2	394	View/Open

社群 sharing

著作權政策宣告 Copyright Announcement

1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.

Loading...