"Central-local Relations Revisited: the 1994 Tax Sharing Reform and Public Expenditure Management in China" 1

By Christine P. W. Wong. 2000

122 citations recorded by the source corpus.

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Urbanization of Capital or Capitalization on Urban Land? Land Development and Local Public Finance in Urbanizing China (2011, background): “It also aimed at “raising two ratios,” namely the ratios of revenue to GDP and central revenue to total revenue (Wong, 2000).”
From cities to super mega city regions in China in a new wave of urbanisation and economic transition: Issues and challenges (2020, background): “In 1994, the central government introduced a tax-sharing system which reduced the revenue of local governments (Wong, 2000) and thus speeded up the conveyance of urban land, which was outside and beyond the taxable budgetary categories (Lin and Yi, 2011).”
China's sloping land conversion program: Institutional innovation or business as usual? (2008, methodology): “Using the terminology of Wunder (2005), the program is a public scheme: it is fully paid for by the central government, with program finances being managed by the Ministry of Finance.”
Strategizing urbanism in the era of neoliberalization: State power reshuffling, land development and municipal finance in urbanizing China (2015, background): “…the previous imbalance between the central state and local governments in the distribution of income, the imbalance in responsibilities and liabilities for social and economic development existing between the centre and localities has remained intact and has actually worsened (Wong, 1997, 2000).”