China's reform of intergovernmental fiscal relations in the light of European experiences

Paul Spahn

MPRA Paper from University Library of Munich, Germany

Abstract: The paper looks a China's institutional reforms in public finances against the background of European experiences. Particular attention is given to Switzerland and Germany where there is a high degree of consensus forming mechanisms. These federations are also characterized by concepts of regional fairness and are hence more appropriate as potential models than competitive federalism models such as that of the United States. The basic characteristics of the two European federations are described and analyzed.

Keywords: Federalism; German federation; Swiss federation; Germany; Switzerland; fiscal capacity; equalization; public borrowing; public administration; intergovernmental grants; German unification; tax assignment; shared taxes (search for similar items in EconPapers)
JEL-codes: H10 H70 (search for similar items in EconPapers)
Date: 1995
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:13114

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