5Shih V, Zhang Qi. Who Receives Subsidies:A Look at the County-level before and after the 1994 Tax Reform [ A]. Paper presented in the Conference "Paying for Progress. Public fi- nance, Human Welfare, and Inequality in China : Institute for Chinese Studies, Oxford ,2004.
6Zhang Xiaobo. Fiscal Decentralization and Political Cen- tralization in China: Implications for Growth and Inequality [ J]. Journal of Comparative Economics ,2006,34.
7Arellano M, Bond S. Some Tests of Specification for Panel Data: Monte Carlo Evidence and An Application to Em- ployment Equations [ J ]. Review of Economic Studies, 1991,58.
8Blundell R, Bond S. Initial Conditions and Moment Re- strictions in Dynamic Panel Data Models [ J ]. Journal of Econometrics,1998,87.
9Wooldridge J. M. Introductory Econometrics: A Modern Approach [ M]. Mason:Thomson South-Western,2003.