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财政税务部门的历史责任——由“费改税”引发的思考 被引量:3

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作者 高培勇
出处 《中国人民大学学报》 CSSCI 北大核心 2000年第1期53-55,共3页 Journal of Renmin University of China
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同被引文献19

  • 1刘明慧.增强地方财政能力问题探析[J].大连海事大学学报(社会科学版),2002,1(3):62-65. 被引量:2
  • 2陈振明.从公共行政学、新公共行政学到公共管理学——西方政府管理研究领域的“范式”变化[J].政治学研究,1999(1):82-91. 被引量:171
  • 3肖韬.全面正确理解政府财政能力[J].产业与科技论坛,2006,5(10):86-88. 被引量:1
  • 4[14]Livingstone, Ian, and Roger Charlton. Raising Local Authority District Revenues Through Direct Taxation in a Low—Income Developing Country: Evaluating Uganda's GPT [J]. Public Administration and Development ,1998, 18(5): 499—517.
  • 5[6]Langseth, Petter. 'Civil Service Reform in Uganda: Lessons Learned' [J]. Public Administration and Development ,1995,(15). 365—390.
  • 6[7]Osborne, D, and Plastrik, P. , Banishing Bureaucracy: The Five Strategies for Reinventing Government[M] ,Mass: Addison—Wesly, 1997.
  • 7[8]Gore, Albert. From Red Tape to Results: Creating a Government that Works Better and Costs Less (Report of the National Performance Review). Washington, D. C. : U. S. Government Printing Office, 1993.
  • 8[9]Tiebout, C. M. A Pure Theory of Local Expenditures, Journal of Political Economy [J], 1956,64.
  • 9[10]Hehui Jin, Yingyi Qian and Weingast, B. Regional Decentralization and Fiscal Incentives: Federalism,Chinese Style[Z]. Mimeo Stanford University, 1999; Lin, Justin Yinfu and Liu, Zhiqiang. Fiscal Decentralization and Economic Growth In China[Z], Mimeo, Peking University, 1999.
  • 10[12]Loffler, Elke. The Modernization of the Public Sector in an International Comparative Perspective: Concepts and Methods of Awarding and Assessing Quality in the Public Sector in OECD Countries[J]. Speyer Forschunginstitut fur Offentliche Verwaltung, 1996.

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