China’s emerging tax regime: Devolution, fiscal federalism, or tax farming?

Barbara Krug, Ze Zhu and Hans Hendrischke ()

ERIM Report Series Research in Management from Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam

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.

Keywords: China; Fiscal Federalism; Tax Farming; Tax Regime; transition economy (search for similar items in EconPapers)
JEL-codes: F23 H20 H70 M M14 P35 (search for similar items in EconPapers)
Date: 2004-01-01
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Citations: View citations in EconPapers (6)

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