China like other transition economies needs to establish a tax regime compatible with a market economy. The paper singles out the general and China-specific features by which national legislation attempts to accompany economic transformation. Based on an empirical study in two provinces this...

The paper offers a frame for investigating the extent to which decentralisation, and subsequent locally chosen institutions shape private organisational and institutional innovation. To include the numerous locally based “economic regimes†matters as the resulting business system...

This paper offers a new data set and window to empirically test Leviathan theory in the sense of China's transition economy. By combining time series and cross-section regression analysis and various variables used by previous empirical studies, we test the Leviathan hypothesis for vertical...

We advance a conceptual frame for explaining economic transformation in China that combines a dynamic and a comparative perspective by taking the analysis of Fiscal Federalism one step further. Using insights from the comparative business systems literature we show that devolution of power at...

(Last revised version December 2005) To address the problem why China, as a communist country, moves in the opposite direction when the public sector has undergoing a continuous growth in most Western economies since the World War II, we offer a new approach that the de facto fiscal...

This article firstly present a systematic overview on national tax regime by classifying China’s tax regime into three broad phases in context of underpinning market-oriented institutional development during last two decades and, then, in supplement to previous literatures that largely...

To address the problem why China, as a communist country, moves in the opposite direction when the public sector has undergoing a continuous growth in most Western economies since the World War I, we offer a new approach that the de facto fiscal decentralization curtails government size in...

The determinants of entrepreneurial choice have been thoroughly analyzed. Little is known, however, about the preferred mode of entry into entrepreneurship, such as taking over an existing business or starting a new venture. Using a large, international dataset, this study reports considerable...