Search Results - subject:"tax sharing reform"

Tax collector or tax avoider? : an investigation of intergovernmental agency conflicts

Tang, Ya; Mo, Phyllis Lai Lan; Chan, K. Hung - In: The accounting review : a publication of the American … 92 (2017) 2, pp. 247-270

Persistent link: https://www.econbiz.de/10011674091

Rising Chinese regional income inequality : the role of fiscal decentralization

Song, Yang - In: China economic review : an international journal 27 (2013), pp. 294-309

Persistent link: https://www.econbiz.de/10010518987

Rising Chinese regional income inequality: The role of fiscal decentralization

Song, Yang - In: China Economic Review 27 (2013) C, pp. 294-309

, the fiscal system became more decentralized from mid-1980s to 1994, and re-centralized after the 1994 tax sharing reform … tax sharing reform. The autonomy power has mixed effects on regional inequality in the two periods, before and after the …

Persistent link: https://www.econbiz.de/10010875310