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Article: China's 1994 tax-sharing reforms: One system, differential impact

TitleChina's 1994 tax-sharing reforms: One system, differential impact
Authors
Loo, BPYChow, SY
KeywordsChina
Fiscal management system
Fujian
Guangdong
Tax revenues
Tax sharing
Issue Date2006
PublisherUniversity of California Press. The Journal's web site is located at http://as.ucpress.edu/
Citation
Asian Survey, 2006, v. 46 n. 2, p. 215-237 How to Cite?
DOI: http://dx.doi.org/10.1525/as.2006.46.2.215
AbstractIn analyzing China's 1994 tax-sharing system, this article focuses on changes in central tax and non-tax budgetary revenue, local upward remittance, central fixed subsidy, tax revenue rebate, and capital construction investment. The results, based on data from Guangdong and Fujian Provinces, suggest that the system has generally achieved its aims but geographical variations remain. © 2006 by The Regents of the University of California. All rights reserved.
Persistent Identifierhttp://hdl.handle.net/10722/86164
ISSN
0004-4687
2023 Impact Factor: 1.3
2023 SCImago Journal Rankings: 0.490
ISI Accession Number ID
WOS:000237364800002
References
References in Scopus

 

DC FieldValueLanguage
dc.contributor.authorLoo, BPYen_HK
dc.contributor.authorChow, SYen_HK
dc.date.accessioned2010-09-06T09:13:37Z-
dc.date.available2010-09-06T09:13:37Z-
dc.date.issued2006en_HK
dc.identifier.citationAsian Survey, 2006, v. 46 n. 2, p. 215-237en_HK
dc.identifier.issn0004-4687en_HK
dc.identifier.urihttp://hdl.handle.net/10722/86164-
dc.description.abstractIn analyzing China's 1994 tax-sharing system, this article focuses on changes in central tax and non-tax budgetary revenue, local upward remittance, central fixed subsidy, tax revenue rebate, and capital construction investment. The results, based on data from Guangdong and Fujian Provinces, suggest that the system has generally achieved its aims but geographical variations remain. © 2006 by The Regents of the University of California. All rights reserved.en_HK
dc.languageengen_HK
dc.publisherUniversity of California Press. The Journal's web site is located at http://as.ucpress.edu/en_HK
dc.relation.ispartofAsian Surveyen_HK
dc.subjectChinaen_HK
dc.subjectFiscal management systemen_HK
dc.subjectFujianen_HK
dc.subjectGuangdongen_HK
dc.subjectTax revenuesen_HK
dc.subjectTax sharingen_HK
dc.titleChina's 1994 tax-sharing reforms: One system, differential impacten_HK
dc.typeArticleen_HK
dc.identifier.emailLoo, BPY:bpyloo@hku.hken_HK
dc.identifier.authorityLoo, BPY=rp00608en_HK
dc.description.naturelink_to_subscribed_fulltext-
dc.identifier.doi10.1525/as.2006.46.2.215en_HK
dc.identifier.scopuseid_2-s2.0-33646236107en_HK
dc.identifier.hkuros115869en_HK
dc.relation.referenceshttp://www.scopus.com/mlt/select.url?eid=2-s2.0-33646236107&selection=ref&src=s&origin=recordpageen_HK
dc.identifier.volume46en_HK
dc.identifier.issue2en_HK
dc.identifier.spage215en_HK
dc.identifier.epage237en_HK
dc.identifier.isiWOS:000237364800002-
dc.publisher.placeUnited Statesen_HK
dc.identifier.scopusauthoridLoo, BPY=7005145560en_HK
dc.identifier.scopusauthoridChow, SY=13205519900en_HK
dc.identifier.issnl0004-4687-

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