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地方税体系建设探讨 被引量:8

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作者 肖晓兰
出处 《税务研究》 CSSCI 北大核心 2000年第7期52-55,共4页
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  • 1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
  • 2王家永.省以下分税制财政体制设想[J].中国财政,1997(3):8-9. 被引量:2
  • 3[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.
  • 4[6]Langseth, Petter. 'Civil Service Reform in Uganda: Lessons Learned' [J]. Public Administration and Development ,1995,(15). 365—390.
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  • 6[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.
  • 7[9]Tiebout, C. M. A Pure Theory of Local Expenditures, Journal of Political Economy [J], 1956,64.
  • 8[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.
  • 9[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.
  • 10[13]Chand, Sheetal, and Karl O. Moene. Controlling Fiscal Corruption[J]. World Development 1992, 27(7): 1129—40;1137.

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