Since the 1990s, China has pushed forward the province-managing-county (PMC) reform in some provinces as an experiment … of fiscal decentralization. The reform provides a good opportunity to examine the impact of fiscal decentralization on … fiscal behaviors of local governments in China. Using a dataset of 108 counties in Henan Province during 1999-2008, we use a …

This paper focuses on the impact of fiscal decentralization on the efficiency of fiscal resources at the regional level … implementation of decentralization is not only aimed at increasing fiscal capacity and efficiency, but also at enhancing … confirms that the degree of fiscal decentralization is the key determinant of state fiscal efficiency. Hence, despite the …