HUANG, JR-TSUNG; LO, KUANG-TA; SHE, PO-WEN - In: The Singapore Economic Review (SER) 57 (2012) 01, pp. 1250005-1
The purpose of this study is to investigate whether and to what extent fiscal decentralization affects tax effort of local governments in China after the Tax Sharing System (TSS). This research provides different indexes of tax effort and fiscal decentralization in analysis. By using the panel...