The Resource Taxation without representation : local fiscal response to intergovernmental transfers in China

Taxation without representation : local fiscal response to intergovernmental transfers in China

Label
Taxation without representation : local fiscal response to intergovernmental transfers in China
Title
Taxation without representation : local fiscal response to intergovernmental transfers in China
Creator
Subject
Language
eng
Summary
This paper studies the effects of intergovernmental transfers on local public spending in China. The identification exploits a discontinuity from the central government's designation of National Poor Counties. The authors find that additional transfers to county governments increase local public spending one-for-one. They further confirm that counties receiving additional transfers do not reduce the effective tax burden borne by firms. The results echo the empirical anomaly of the flypaper effect found in developed economies under democratic governments
Citation source
In: International tax and public finance. - New York. - Vol. 23 (2016), no. 5 ; p. 854-874
http://library.link/vocab/creatorName
  • Liu, C
  • Ma, G
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • public finance
  • effective tax rate
  • local finance
Label
Taxation without representation : local fiscal response to intergovernmental transfers in China
Instantiates
Publication
Label
Taxation without representation : local fiscal response to intergovernmental transfers in China
Publication

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