The Impact of Fiscal Decentralization on the Tax Effort of China’s Local Government after 1994
碩士 === 國立政治大學 === 財政研究所 === 95 === 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...
| Main Authors: | , |
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| Format: | Others |
| Language: | en_US |
| Online Access: | http://ndltd.ncl.edu.tw/handle/46797285935259639277 |