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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

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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