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 … their budgets, China’s fiscal federalism cannot be analysed. This paper argues that China’s emerging tax regime depends on …

new approach that the de facto fiscal decentralization curtails government size in transition China in addition to …(Last revised version December 2005) To address the problem why China, as a communist country, moves in the opposite … tests the Leviathan hypothesis for vertical decentralization, horizontal fragmentation and intergovernmental collusion at …

This paper offers a new data set and window to empirically test Leviathan theory in the sense of China's transition … studies, we test the Leviathan hypothesis for vertical decentralization, horizontal fragmentation and intergovernmental …

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 … their budgets, China’s fiscal federalism cannot be analysed. This paper argues that China’s emerging tax regime depends on …

This paper attempts to explain how institutions in the reform era of China have evolved by looking into the FDI … understand institutional change in China. Though the initiation of the open-door policy in the reform era is commonly regarded as …

inevitably induces localized adaptation of central policy and, consequently, calls for further decentralization. …

China like other transition economies needs to establish a tax system compatible with a market economy, in particular …, an efficient tax administration system with capable tax bureaucrats. The paper singles out the general and China … agencies and their budgets, China’s fiscal federalism cannot be analysed and argues that China’s emerging tax system depends on …

This paper attempts to explain how institutions in the reform era of China have evolved by looking into the FDI … understand institutional change in China. Though the initiation of the open-door policy in the reform era is commonly regarded as …

decentralization curtails government size in transition China according to Leviathan theory. Meanwhile, by combining time series and …To address the problem why China, as a communist country, moves in the opposite direction when the public sector has … hypothesis for vertical decentralization, horizontal fragmentation and intergovernmental collusion at national and provincial …

Bearing the legacy from central-planned system, the tax system in local China still lacks transparency and, in many …