Recentralization in China?

IMF Working Papers, October 1, 2002

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Recentralization in China?

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Bibliographic details

• Authors: Ehtisham Ahmad, Li Keping, Raju J Singh, Thomas J Richardson
• Published: October 1, 2002
• Series: IMF Working Papers
• DOI: https://doi.org/10.5089/9781451858273.001

Summary

• The paper assesses the changing nature of the relations between the provinces and the central government in China during the 1990s.
• It examines the fiscal reforms initiated in 1994 and subsequent developments.
• The expenditure needs of the center and the richer provinces are juxtaposed against the need for "redistribution" to the more backward regions.

Scope and focus

• Time period: 1990s (with emphasis on reforms initiated in 1994).
• Main themes:
  • Intergovernmental relations between provinces and central government.
  • Fiscal reform and revenue assignment.
  • Expenditure needs of the center and richer provinces versus redistribution to backward regions.
• Subject areas: Economic sectors, Expenditure, Fiscal policy, Income and capital gains taxes, Public debt, Public enterprises, Revenue sharing, Tax incentives, Taxes.

Keywords and analytical topics

• Keywords: base revenue, central government revenue, central government revenue ratio, enterprise behavior, enterprise reform, Europe, generation capability, income tax, Intergovernmental Relations, local government revenue, Public enterprises, returned revenue, revenue assignment, revenue decline, Revenue sharing, revenue-raising authority, state-owned enterprise, village enterprise sector, WP.

Content in this bundle

• Recentralization in China? - WP/02/168
  • Recentralization in China? - WP/02/168 (Markdown version)
  • Recentralization in China? - WP/02/168 (PDF)