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Equalization through the People's Republic of China's intergovernmental fiscal system : the effectiveness of central and provincial transfers
Tan, Xiao; Tan, Ying - In: Asian development review : studies of Asian and pacific … 41 (2024) 1, pp. 227-261
The People's Republic of China's (PRC) fiscal system is characterized by very high expenditure decentralization and …
Persistent link: https://www.econbiz.de/10015060968
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Changing the tax mix : Federalism aspects
Mathews, Russel - 1985
Persistent link: https://www.econbiz.de/10003627819
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Tax study
Buehler, Alfred Grether - 1963
Persistent link: https://www.econbiz.de/10001962485
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Tax reform and the states
Mathews, Russell L. (contributor) - 1985
In vier Aufsätzen nehmen die Autoren Stellung zur Steuerreform und zur Rolle des Staates. Nach einem Überblick über die theoretischen Perspektiven, die Kriterien für die staatliche Steuerpolitik liefern, werden die verfassungsmäßigen Schranken der Steuerpolitik des Staates aufgezeigt sowie...
Persistent link: https://www.econbiz.de/10013539712
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Fiscal reform for Colombia : final report and staff papers of the Colombian Commission on Tax Reform, Richard A. Musgrave, president
Musgrave, Richard Abel (contributor);  … - Colombia / Comisión de Reforma Tributaria - 1971
Persistent link: https://www.econbiz.de/10014414933
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Broad-based taxes : new options and sources
Brazer, Harvey E. (contributor);  … - 1973
Persistent link: https://www.econbiz.de/10000049807
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Does ownership affect the impact of taxes on firm behaviour? : evidence from China
Fuest, Clemens; Liu, Li - 2015
Persistent link: https://www.econbiz.de/10010516525
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How can a country ‘graduate’ from procyclical fiscal policy? : evidence from China
Fuest, Clemens; Xing, Jing - 2015
In this study, we analyze the cyclicality of fiscal policies in China during the period 1978-2013. We find that the … cyclicality of local government spending in China significantly affects the cyclicality of total government spending. By employing … region-specific output shocks since the mid-1990s. We argue that these are likely to be consequences of the 1994 fiscal …
Persistent link: https://www.econbiz.de/10011338112
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How can a country 'graduate' from procyclical fiscal policy? : evidence from China
Fuest, Clemens; Xing, Jing - 2015
In this study, we analyze the cyclicality of fiscal policies in China during the period 1978-2013. We find that the … cyclicality of local government spending in China significantly affects the cyclicality of total government spending. By employing … region-specific output shocks since the mid-1990s. We argue that these are likely to be consequences of the 1994 fiscal …
Persistent link: https://www.econbiz.de/10011342322
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The tax burden of listed companies in China
Huang, Der-fen; Chen, Ni-yun; Gao, Ko-wei - In: Applied financial economics 23 (2013) 13/15, pp. 1169-1183
Persistent link: https://www.econbiz.de/10010204787