|Author||Junxue Jia and Qingwang Guo|
|File size||22.2 MB|
How will fiscal decentralization affect China's regional governments?
A must-read book for political scientists and economists, Structural Reform in China's Regional Governments uses the latest government data to offer an empirical study of the characteristic fiscal reforms, including the introduction of the tax assignment system in 1994 and the 2002 income tax reform, which determine the size and structure of China's regional governments.
Based on a thorough review of the current data, the theoretical framework of the authors provides for a meta-analysis of 30 years of data of 30 provinces and more than 1,000 counties using multiple econometric models. In light of the changes in fiscal decentralization after the 1994 introduction of the tax assignment system and the 2002 income tax reform, the authors analyze the substantial socioeconomic impact of the intricate intergovernmental fiscal relationships and the reform of the regional government administrative structure.