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政大機構典藏 > 社會科學學院 > 財政學系 > 期刊論文 > Item 140.119/59163

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/59163

Title:	The Impact of Fiscal Decentralization on the Tax Effort of China`s Local Governments after the Tax Sharing System
Authors:	Huang,Jr-Tsung;Lo,Kuang-Ta;She,Po-Wen 黃智聰;羅光達
Contributors:	政大財政系
Keywords:	Fiscal decentralization;tax effort;tax sharing system;China
Date:	2012-03
Issue Date:	2013-08-26 16:11:12 (UTC+8)
Abstract:	The purpose of this study is to investigate whether and to what extent fiscal decentralization affects tax effort of local governments in China after the Tax Sharing System (TSS). This research provides different indexes of tax effort and fiscal decentralization in analysis. By using the panel data of 31 regions in China during the period of 1996–2006 and the two-way fixed-effect model, the empirical results show that fiscal decentralization has a significantly positive impact on tax effort of local governments. In addition, this positive influence of fiscal decentralization on tax effort increases over time. Finally, trade openness and industrialization level also will enhance the local government`s tax effort.
Relation:	Singapore Economic Review, 57(1), 1250005-1-1250005-22
Data Type:	article
DOI 連結:	http://dx.doi.org/10.1142/S0217590812500051
DOI:	10.1142/S0217590812500051
Appears in Collections:	[財政學系] 期刊論文

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