1,011
Views
19
CrossRef citations to date
0
Altmetric
Articles

Intergovernmental fiscal transfers and local tax efforts: evidence from provinces in China

&
Pages 295-300 | Published online: 24 Nov 2011

References

  • Baretti , C. , Huber , B. and Lichtblau , K. 2002 . A tax on tax revenue: the incentive effects of equalizing transfers: evidence from Germany . International Tax and Public Finance , 9 ( 6 ) : 631 – 649 .
  • Besfamille, M., and Sanguinetti, P., 2004. Exerting local tax effort or lobbying for central transfers. Econometric Society 2004 Latin American Meetings No. 249.
  • Bird , R.M. , Martinez-Vazquez , J. and Torgler , B. 2006 . “ Societal institutions and tax effort in developing countries ” . In The challenges of tax reform in the global economy , Edited by: Alm , J. , Martinez-Vazquez , J. and Rider , M . New York : Springer .
  • Bordignon , M. , Manasse , P. and Tabellini , G. 2001 . Optimal regional redistribution under asymmetric information . The American Economic Review , 91 ( 3 ) : 709 – 723 .
  • Büttner, T., 1999. Regional stabilization by fiscal equalization? Theoretical considerations and empirical evidence from Germany. ZEW Discussion Papers No. 99–23.
  • Correa , P. and Steiner , R. 1999 . “ Decentralization in Colombia: recent changes and main challenges ” . In Colombia: an opening economy? , Edited by: Callahan , C. and Gunter Stamford , F. R . Connecticut : JAI Press .
  • Davoodi, H.R., and Grigorian, D., 2007. Tax potential vs. tax effort: a cross-country analysis of Armenia’s stubbornly low tax collection. IMF Working Papers No. 07/106, International Monetary Fund.
  • Fan , G. , Wang , X. and Zhu , H. 2007 . Annual report 2006: marketization index for China’s provinces , Beijing : National Economic Research Institute, China Reform Foundation .
  • Hines , J.R. and Thaler , R. 1995 . Anomalies: the flypaper effect . Journal of Economic Perspectives , 9 ( 4 ) : 217 – 226 .
  • Kim , S. 2007 . A more accurate measurement of tax effort . Applied Economics Letters , 14 : 539 – 543 .
  • Li, S. and Xu, Z., 2008. The trend of regional income disparity in the People’s Republic of China. ADBI Discussion Paper No. 85.
  • Naganathan , M. and Sivagnanam , K.J. 2000 . Federal transfers and tax efforts of states in India . The Indian Economic Journal , 47 ( 4 ) : 101 – 110 .
  • Panda , P.K. 2009 . Central fiscal transfers and states’ own-revenue efforts in India: panel data models . The Journal of Applied Economic Research , 3 ( 3 ) : 223 – 242 .
  • Prud’homme , R. 1995 . The dangers of decentralization . World Bank Research Observer , 10 ( 10 ) : 201 – 220 .
  • Rajaraman , I. and Vasishtha , G. 2000 . Impacts of grants on tax effort of local government . Economic and Political Weekly , 35 ( 33 ) : 2943 – 2948 .
  • Tanzi , V. 1996 . “ Fiscal federalism and decentralization: a review of some efficiency and macroeconomic aspects ” . In Annual World Bank Conference on Development Economics , Edited by: Bruno , M. and Pleskovic , B . Washington, DC : World Bank .
  • Tsui , K. 2005 . Local tax system, intergovernmental transfers and China’s local fiscal disparities . Journal of Comparative Economics , 33 : 173 – 196 .
  • Zhang, Z. and Martinez-Vazquez, J., 2003. The system of equalization transfers in China. Working Paper Series 0312, International Studies Program, Andrew Young School of Policy Studies, Georgia State University.

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.