Fiscal Decentralization and Provincial-Level Fiscal Disparities in China: A Sino-US Comparative Perspective

• 成果类型: Article
• 署名作者: Zhao, Zhirong Jerry
• 署名单位: University of Minnesota System; University of Minnesota Twin Cities
• 刊物名称: PUBLIC ADMINISTRATION REVIEW
• ISSN/ISSBN: 0033-3352
• DOI: 10.1111/j.1540-6210.2009.02091.x
• 发表日期: 2009
• 页码: S67-S74
• 关键词: tax

摘要

Since China's 1994 fiscal reform, increasing concerns have been voiced about fiscal disparities across the country. Can local governments fairly and effectively fulfill basic public services such as primary education, public health, and social welfare? This essay traces the evolution of intergovernmental relations in China since 1978. The fluctuation of provincial level fiscal distribution over time and the underlying factors behind fiscal inequality, as compared to a decentralized American revenue system, are analyzed. The author, Zhirong Jerry Zhao of the University of Minnesota, argues for additional research on alternative measures of local fiscal capacity.