China’s emerging tax regime: Devolution, fiscal federalism, or tax farming? Krug, Barbara en_US Zhu, Ze en_US Hendrischke, Hans en_US 2021-11-25T14:29:49Z 2021-11-25T14:29:49Z 2004 en_US
dc.description.abstract China like other transition economies needs to establish a tax regime compatible with a market economy. The paper singles out the general and China-specific features by which national legislation attempts to accompany economic transformation. Based on an empirical study in two provinces this paper shows that without including local government agencies and their budgets, China’s fiscal federalism cannot be analysed. This paper argues that China’s emerging tax regime depends on the institutional design that shapes the interaction between firms (as major tax payers at the local level), local government agencies, and the national tax administration. en_US
dc.description.uri en_US
dc.language English
dc.language.iso EN en_US
dc.publisher Erasmus Research Institute of Management (ERIM) en_US
dc.rights CC BY-NC-ND 3.0 en_US
dc.rights.uri en_US
dc.source Legacy MARC en_US
dc.title China’s emerging tax regime: Devolution, fiscal federalism, or tax farming? en_US
dc.type Report en
dcterms.accessRights metadata only access
dspace.entity.type Publication en_US
unsw.accessRights.uri Rotterdam, The Netherlands en_US
unsw.relation.faculty Arts Design & Architecture
unsw.relation.ispartofreportnumber ERS-2004-113-ORG en_US
unsw.relation.originalPublicationAffiliation Krug, Barbara en_US
unsw.relation.originalPublicationAffiliation Zhu, Ze en_US
unsw.relation.originalPublicationAffiliation Hendrischke, Hans, Languages & Linguistics, Faculty of Arts & Social Sciences, UNSW en_US School of Humanities & Languages *
Resource type