Fiscal Decentralization, Multi-level Government Competition and Local Non-tax Revenue: Dynamic Spatial Panel Model Estimation based on Provincial Data from 2000-2010
Journal of Chinese Tax and Policy
View Archive InfoField | Value | |
Title |
Fiscal Decentralization, Multi-level Government Competition and Local Non-tax Revenue: Dynamic Spatial Panel Model Estimation based on Provincial Data from 2000-2010
|
|
Creator |
TONG, JINZHI
XING, LI WANG, JIAJIE |
|
Description |
With the application of dynamic spatial panel model under China’sdecentralization framework, this paper elaborates the impacts of the “horizontalstrategic interaction” among local governments, as well as the “vertical commonreaction” between central and local governments, on the non-tax burden of variousregions. The results indicate that there exists non-tax horizontal strategic imitationamong local governments, with the degree from land remise revenue, extra-budgetaryfunds to budgetary non-tax revenue in descending order, in line with the structuraltrend of non-tax revenue. In terms of vertical common reaction, local governmentspresent policy emulation towards central government in extra-budgetary funds, withan increasing degree of policy violation in budgetary non-tax revenue, while thereaction transforms from policy violation to emulation in land remise revenue. Fiscaldecentralization produces negative influence on non-tax revenue, varying amongrevenue categories, with substantial impact on land remise revenue, followed by extrabudgetary funds, and negligible effect on budgetary non-tax revenue. This paperproposes related analysis based on current non-tax system, as well as correspondingpolicy implications.
|
|
Publisher |
Journal of Chinese Tax and Policy
|
|
Contributor |
—
|
|
Date |
2018-05-22
|
|
Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — |
|
Identifier |
https://openjournals.library.sydney.edu.au/index.php/JCTP/article/view/12747
|
|
Source |
Journal of Chinese Tax and Policy; Vol 3, No 3 (2013): Chinese Tax and Policy s
1839-065X 2205-2550 |
|
Language |
EN
|
|
Rights |
Copyright (c) 2018 JINZHI TONG, LI XING, JIAJIE WANG
|
|