Fiscal policy in China : taxation and intergovernmental fiscal relations
By S. Shieh, R. Bahl. 2000
116 citations recorded by the source corpus.
In Taxation Reform in China, Roy Bahl dissects and analyzes China's 1994 tax reform as a case study of a major developing country attempting to modernize its fiscal system. Starting with an examination o the fundamental question of whether Chinese taxes are too low, it goes on to analyze the reform of the country's tax structure, ax administration, central-provincial fiscal relations, and provincial-local fiscal relations. The concluding chapter looks to the next steps in tax reform. Throughout, the book features a large amount of quantitative analysis and draws parallels with the reform options followed in other economies.The 1994 reform is noteworthy because it was the most systematic and comprehensive restructuring of China's revenue system since the start of economic reform in 1979. Besides adapting the tax structure and tax administration to the needs of rapidly rising market economy, the major thrust of the reform was to redefine the intergovernmental fiscal relations in the country. Bahl points out that, although the reform clearly thrust the nation's fiscal system toward centralization, at the same time it put in place the structure necessary to pursue a true fiscal decentralization in the future.Bahl's extensive experience advising developing countries on tax reform has led to a book of great breadth and depth. It I will be of interest to students of economic development, comparative fiscal systems or of the Chinese economy.
Subfields: General Health Professions, Philosophy
View Paper: https://www.semanticscholar.org/paper/157d44e0e2901f24d1b4bcd92aa9bb601d24cd7e
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In General Health Professions
In Philosophy
Citations in the corpus
- China and the Global Political Economy (2007, background): “22 For a good overview of the 1994 tax reforms, see Bahl (1999). 23 Though they take different perspectives and use different methodologies and theories, these include Oi (1999), Montinola, Qian and Weingast (1996), Xu Chenggang and Zhuang Juzhong (1998) and Lin and Liu (2000).”
- Sequencing fiscal decentralization (2006, methodology): “Rarer yet is a fiscal analysis model that is used to track the performance of local government finances (Bahl, 1999b).”
- Yardstick competition in a Federation: Theory and Evidence from China (2012, background): “Provincial autonomy results in a very di¤erent scal e¤ort from one province to another and in the existence of de cits during the execution of the budgets (Bahl, 1999).”
- Trends and determinants of China's industrial agglomeration (2009, background): “From 1980 to 1993 the central government experimented with a series of fiscal decentralization policies as a key component of its economic reform, and since 1994 it has adopted a uniform policy of fiscal decentralization across China’s various regions (see, for example, Bahl [6]; World Bank [45]; Ji”