The influence of the transfer payments from the central government to the local governments on the local governments' efforts on taxation must be taken into consideration by every country for the design of the transf...The influence of the transfer payments from the central government to the local governments on the local governments' efforts on taxation must be taken into consideration by every country for the design of the transfer payments. Based on the theoretical analysis on the influence of the transfer payments from the central government to the local governments' on the local governments' payments', this paper indicates that the local governments' efforts on taxation depends on the demand elasticity of the district for public goods, It increases with the increase of the elasticity. Judge the degree of the local govet:nment's efforts on taxation by measure 2. After an empirical analysis on the transJer payments from the central government to the local governments'from 2000 to 2004, this paper gets the con- clusion that the local governments' effbrts on taxation ctbates with the increase of supporting payments or with the increase of the ratio of transfer payments to local wiliing public paymentS. Under speCific Circumstances, the higher the ratio of transfer payments to the local fiscal expenditure is. the smaller the local governments' efforts' on taxation is" under the central payments, whereas' the higher the local income is, the higher the efforts is under the central pav- ments. Based on this', this paper gives the meaning of its eOrresponding pofiCieS. "展开更多
This paper examines the effect of Chinese agricultural tax reform on local fiscal revenues as well as farmers' income. Fixed effects results show that a tax rate reduction from 15.3 to 8.4 % in the first 5 years of t...This paper examines the effect of Chinese agricultural tax reform on local fiscal revenues as well as farmers' income. Fixed effects results show that a tax rate reduction from 15.3 to 8.4 % in the first 5 years of the reform did not lead to a corresponding decrease in local fiscal revenues. At the same time, farmers' income slightly decreased. In the second 5 years of the reform, the tax rate was reduced to zero. This time, local fiscal revenues decreased linearly with the tax cuts, and farmers' income increased by 17.8 %. The link between the actual fiscal revenue reduction and farmers' income suggests that merely changing the nominal level of taxation does not necessarily increase farmers' income. Rather, the complete implementation of the reform relates crucially to curbing local governments' unauthorized extractions.展开更多
文摘The influence of the transfer payments from the central government to the local governments on the local governments' efforts on taxation must be taken into consideration by every country for the design of the transfer payments. Based on the theoretical analysis on the influence of the transfer payments from the central government to the local governments' on the local governments' payments', this paper indicates that the local governments' efforts on taxation depends on the demand elasticity of the district for public goods, It increases with the increase of the elasticity. Judge the degree of the local govet:nment's efforts on taxation by measure 2. After an empirical analysis on the transJer payments from the central government to the local governments'from 2000 to 2004, this paper gets the con- clusion that the local governments' effbrts on taxation ctbates with the increase of supporting payments or with the increase of the ratio of transfer payments to local wiliing public paymentS. Under speCific Circumstances, the higher the ratio of transfer payments to the local fiscal expenditure is. the smaller the local governments' efforts' on taxation is" under the central payments, whereas' the higher the local income is, the higher the efforts is under the central pav- ments. Based on this', this paper gives the meaning of its eOrresponding pofiCieS. "
文摘This paper examines the effect of Chinese agricultural tax reform on local fiscal revenues as well as farmers' income. Fixed effects results show that a tax rate reduction from 15.3 to 8.4 % in the first 5 years of the reform did not lead to a corresponding decrease in local fiscal revenues. At the same time, farmers' income slightly decreased. In the second 5 years of the reform, the tax rate was reduced to zero. This time, local fiscal revenues decreased linearly with the tax cuts, and farmers' income increased by 17.8 %. The link between the actual fiscal revenue reduction and farmers' income suggests that merely changing the nominal level of taxation does not necessarily increase farmers' income. Rather, the complete implementation of the reform relates crucially to curbing local governments' unauthorized extractions.