The Impact of Fiscal Decentralization on the Tax Effort of China’s Local Government after 1994

無 === The purpose of this study is to investigate the effect of fiscal decentralization on the tax effort of China’s local government after the Fiscal Reform was implemented in 1994. This study defines the tax effort as the ratio of the tax revenue of local government to its tax capacity, which is m...

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Bibliographic Details
Main Authors: 佘博文, Po-Wen Sher
Language:英文
Published: 國立政治大學
Subjects:
Online Access:http://thesis.lib.nccu.edu.tw/cgi-bin/cdrfb3/gsweb.cgi?o=dstdcdr&i=sid=%22G0094255025%22.