| ID | 169400 |
| Title Proper | Unintended Consequences of Fiscal Decentralisation on the Rise of Non-Tax Funds in Transitional China |
| Language | ENG |
| Author | Tsao Hai-tao, Chen Yi ; Hai-tao, Tsao ; v, Chen |
| Summary / Abstract (Note) | This article examines non-tax funds in transitional China, with special reference to their impact on local fiscal revenue and local government behaviour since 1994. It is found that official statistics on non-tax funds of local governments have been significantly underestimated because land transfer fees are excluded from those statistics. In addition, the rise of non-tax funds is chiefly caused by changes in the division of central–local revenue and the redistribution of state-owned property rights against a background of fiscal decentralisation. Local governments, functioning like a firm with self-interest, make great efforts to seek non-tax funds, which change the priority order of public services. |
| `In' analytical Note | China: An International Journal Vol. 17, No.3; Aug 2019: p.70-94 |
| Journal Source | China: An International Journal 2019-09 17, 3 |
| Key Words | Transitional China ; Fiscal Decentralisation ; Rise of Non-Tax Funds |