政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/34719
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文笔数/总笔数 : 113393/144380 (79%)
造访人次 : 51241062      在线人数 : 909
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜寻范围 查询小技巧：
  • 您可在西文检索词汇前后加上"双引号"，以获取较精准的检索结果
  • 若欲以作者姓名搜寻，建议至进阶搜寻限定作者字段，可获得较完整数据
    •  进阶搜寻


    请使用永久网址来引用或连结此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/34719


    题名: The Impact of Fiscal Decentralization on the Tax Effort of China’s Local Government after 1994
    The Impact of Fiscal Decentralization on the Tax Effort of China’s Local Government after 1994
    作者: 佘博文
    Po-Wen Sher
    贡献者: 黃智聰
    Huang, Jr-Tsung
    佘博文
    Po-Wen Sher
    关键词: 課稅努力
    財政分權
    Tax Effort
    Fiscal Decentralization
    日期: 2006
    上传时间: 2009-09-18 11:00:22 (UTC+8)
    摘要: 無
    The purpose of this study is to investigate the effect of fiscal decentralization on the tax effort of China’s local government after the Fiscal Reform was implemented in 1994. This study defines the tax effort as the ratio of the tax revenue of local government to its tax capacity, which is measured by per capita income, GRP (gross regional product), TTR (total taxable resources) and RTS/R (the representative tax system with regression analysis). Using official panel data for 31 provinces/cities during the 1996-2004 period and the two-way fixed effects model with different tax effort indices as the dependent variable, the primary finding of this study is that fiscal decentralization has a statistically significant and positive influence on the local government tax effort in China after 1994. That is to say, a local government with a higher degree of fiscal autonomy might put more effort into tax collection than its counterparts with a lower degree of fiscal autonomy.
    參考文獻: Abiad, Abdul and Taimur Baig (2005), “Underlying Factors Driving Fiscal Effort in Emerging Market Economies.” IMF Working Paper, 5(106).
    Advisory Commission on Intergovernmental Relation (ACIR) (1962), Measure of State and Local Fiscal Capacity and Tax Effort. Washington, D. C.: U. S. Government Printing Office.
    Alm, James, Jorge Martinez-Vazquez and Friedich Schneider (2004), “Sizing the Problem of the Hard-To-Tax.” paper presented at the “Hard to Tax: An International Perspective.” In Alm, J., J. Martinez-Vazquez, and S. Wallace (eds.), Taxing the Hard-to-Tax. Amsterdam: Elsevier Publisher.
    Bahl, Roy W. (1971), “A Regression Approach to Tax Effort and Tax Ratio Analysis.” International Monetary Staff Papers, 18, 570-612.
    Bird, Richard M., Jorge Martinez-Vazquez, and Benno Torgler (2004), “Societal Institutions and Tax Effort in Developing Countries.” International Studies Program Working Paper, 04-06.
    Breusch, T. S. and A. R. Pagan (1980), “The Lagrange Multiplier Test and Its Applications to Model Specification in Econometrics.” Review of Economic Studies, 47(1), 239-253.
    Compson, Michael and John Navratil (1997), “An Improved Method for Estimating the Total Taxable Resources of the States,” Research Paper 97-02, U.S. Department of the Treasury, Washington, D.C.
    Eltony, M. Nagy (2002), “Measuring Tax Effort in Arab Countries.” Working Paper 200229. Cairo: Economic Research Forum.
    Greene, William H. (2003), Econometric Analysis, Upper Saddle River, New Jersey: Prentice Hall.
    Hayek, Friendrich A. (1945), “The Use of Knowledge in Society.” American Economic Review, 35, 519-30.
    Huang, Jr-Tsung and An-Chih Cheng (2005), “The Fiscal Decentralization and Regional Economic Growth in China.” 2005 Taipei Conference on Taxation: Theory, Policy, and Administration, Institute of Economics, Academia Sinica, December 30, 2005.
    Huang, Jr-Tsung, Chun-Chien Kuo, and An-Pang Kao (2003), “The Inequality of Regional Economic Development in China between 1991 and 2001.” Journal of Chinese Economic and Business Studies, 1(3), 273-285.
    Lotz, Joergen R. and Elliott R. Morss (1967), “Measuring Tax Effort in Developing Countries.” International Monetary Staff Papers, 14, 479-497.
    Ma Jun ( 1997), “Zhongyang　Xiang　Difang　De　Caizheng　Zhuanyi　Zhifu　－Yige　Jundenghua　Gongshi　He　Moni　Jieguo” [The Fiscal Transfer from Central to Local Government–A Conclusion of Equalization Formula and Simulation.]. Jingji Yanjiu　[Economic Research Journal], 3, 11-20.
    Martinez-Vazquez, Jorge and L. F. Jameson Boex (1997a), “An Analysis of Alternative Measures of Fiscal Capacity for the Regions of the Russian Federation.” International Studies Program Working Paper, 97-4. Andrew Young School of Policy Studies, Georgia State University.
    Martinez-Vazquez, Jorge and L.F. Jameson Boex (1997b), “A Methodological Note on the Reform of Equalization Transfers in the Russian Federation.” International Studies Program Working Paper, 97-2. Andrew Young School of Policy Studies, Georgia State University.
    Musgrave, Richard Abel (1959), The Theory of Public Finance, New York: McGraw Hill.
    Oates, Wallace E. (1972), Fiscal Federalism. New York: Harcourt Brace Jovanovich.
    Piancastell, Marcelo (2001), “Measuring the Tax Effort of Developed and Developing Countries. Cross Country Panel Data Analysis / 1985/95.” IPEA Working Paper, No. 818.
    Qiao, Baoyun, Jorge Martinez-Vazquez, and Yongsheng Xu (2002), “Growth and Equity Tradeoff in Decentralization Policy: China`s Experience.” International Studies Program, Andrew Young School of Policy Studies, Georgia State University, International Studies Program Working Paper Series, at AYSPS, GSU 2002; 42 pages.
    Shin, K. (1969), “International Difference in Tax Ratio.” Review of Economics and Statistics, 51, 213-220.
    State Statistical Bureau (1995-1998), Sichuan Statistical Yearbook. Beijing: Chinese Statistical Press.
    State Statistical Bureau (1995-2005), China Statistical Yearbook. Beijing: Chinese Statistical Press.
    State Statistical Bureau (1995-2005), Chongqing Statistical Yearbook. Beijing: Chinese Statistical Press.
    State Statistical Bureau (1995-2005), Finance Yearbook of China. Beijing: Chinese Statistical Press.
    State Statistical Bureau (1995-2005), Tibet Statistical Yearbook. Beijing: Chinese Statistical Press.
    Stigler, George J.(1957), ”The Tenable Range of Functions of Local Government.” in Joint Economic Committee, Subcommittee in Fiscal Policy, U. S. Congress, Federal Expenditure Policy for Economic Growth and Stability, Washington, DC: U. S. Government Printing Office, 213-19.
    Stotsky, Janet G. and Asegedech WoldeMariam (1997), “Tax Effort in Sub-Saharan Africa.” IMF Working Paper, 97/107.
    Teera, J. (2002). “Tax Performance: A Comparative Study.” Working Paper, 01-02. Centre for Public Economics, University of Bath.
    Tibet Statistical Yearbook, Beijing: China Statistic Press, 1995-2004.
    Tiebout, Charles M. (1956), ”A Pure Theory of Local Expenditures.” Journal of Political Economy, 64, 416 - 424.
    White, Halbert (1980), “A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity.” Econometrica, 48(4), 817-838.
    描述: 碩士
    國立政治大學
    財政研究所
    94255025
    95
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0094255025
    数据类型: thesis
    显示于类别:[財政學系] 學位論文

    文件中的档案:

    档案 描述 大小格式浏览次数
    502501.pdf11KbAdobe PDF21124检视/开启
    502502.pdf84KbAdobe PDF21306检视/开启
    502503.pdf13KbAdobe PDF21216检视/开启
    502504.pdf27KbAdobe PDF21105检视/开启
    502505.pdf63KbAdobe PDF21293检视/开启
    502506.pdf46KbAdobe PDF22661检视/开启
    502507.pdf133KbAdobe PDF21857检视/开启
    502508.pdf72KbAdobe PDF21248检视/开启
    502509.pdf66KbAdobe PDF21609检视/开启
    502510.pdf34KbAdobe PDF21164检视/开启
    502511.pdf44KbAdobe PDF21539检视/开启


    在政大典藏中所有的数据项都受到原著作权保护.


    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.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回馈