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| 研究生： |
佘博文 Po-Wen Sher |
|---|---|
| 論文名稱： |
The Impact of Fiscal Decentralization on the Tax Effort of China’s Local Government after 1994 The Impact of Fiscal Decentralization on the Tax Effort of China’s Local Government after 1994 |
| 指導教授： |
黃智聰
Huang, Jr-Tsung |
| 學位類別： |
碩士
Master |
| 系所名稱： |
社會科學學院 - 財政學系 Department of Public Finance |
| 論文出版年： | 2007 |
| 畢業學年度： | 95 |
| 語文別： | 英文 |
| 論文頁數： | 60 |
| 中文關鍵詞： | 課稅努力 、財政分權 |
| 外文關鍵詞： | Tax Effort, Fiscal Decentralization |
| 相關次數： | 點閱：214 下載：127 |
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The purpose of this study is to investigate the effect of fiscal decentralization on the tax effort of China’s local government after the Fiscal Reform was implemented in 1994. This study defines the tax effort as the ratio of the tax revenue of local government to its tax capacity, which is measured by per capita income, GRP (gross regional product), TTR (total taxable resources) and RTS/R (the representative tax system with regression analysis). Using official panel data for 31 provinces/cities during the 1996-2004 period and the two-way fixed effects model with different tax effort indices as the dependent variable, the primary finding of this study is that fiscal decentralization has a statistically significant and positive influence on the local government tax effort in China after 1994. That is to say, a local government with a higher degree of fiscal autonomy might put more effort into tax collection than its counterparts with a lower degree of fiscal autonomy.
CHAPTER 1. INTRODUCTION 1
1.1 Research Background 1
1.2 Research Purpose 5
1.3 Expected Research Results and Research Framework 7
CHAPTER 2. LITERATURE REVIEW 11
2.1 Fiscal Decentralization Theory 11
2.2 The Determinants of Tax Effort 12
CHAPTER 3. THE RELATIONSHIP BETWEEN TAX EFFORT AND FISCAL DECENTRALIZATION IN CHINA 19
3.1 The Measurement of Potential Tax Capacity 19
3.2 Comparing the Tax Effort Index among Provinces in China 22
3.3 The Difference between Tax Effort and Tax Capacity 29
3.4 The Relationship between Tax Effort and Fiscal Decentralization 33
CHAPTER 4. METHODOLOGY 36
4.1 Fixed Effect Model 36
4.2 Empirical Model 41
CHAPTER 5. EMPIRICAL RESULTS AND MODEL TEST 45
5.1 Empirical Results 45
5.2 The Regional- and Time-Specific Effects 48
5.3 Specification Tests 52
CHAPTER 6. CONCLUDING REMARKS AND POLICY IMPLICATIONS 55
6.1 Concluding Remarks 55
6.2 Policy Implications 56
REFERENCES 58
FIGURES
Figure 1: Share of Central and Local Fiscal Revenue 2
Figure 2: Per Capita Fiscal Revenue among Areas (1995-2004) 4
Figure 3: Research Framework 10
Figure 4: Tax Capacity and Tax Effort Characteristics in Different Definitions of Tax Effort 31
TABLES
Table 1: Tax Effort (OLS) Literature 14
Table 2: Tax Effort (FEM/REM) Literature 18
Table 3: The Region’s Tax Effort Index with Per Capita Income in 1996 and 2004 25
Table 4: The Region’s Tax Effort Index with GRP in 1996 and 2004 26
Table 5: The Region’s Tax Effort Index with TTR in 1996 and 2004 27
Table 6: The Region’s Tax Effort Index with RTS/R in 1996 and 2004 28
Table 7: The Region’s Fiscal Decentralization in 1996 and 2004 35
Table 8: Descriptive Statistics and Definitions of Variables 43
Table 9: Estimation Results of the Two-Way Fixed-Effect Model 47
Table 10: The Regional-Specific Effect 49
Table 11 : The Time-Specific Effect 51
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