Intergovernmental fiscal reforms, expenditure assignment, and governance (English)

The Tax Sharing System (TSS) Reform of 1994 brought China's intergovernmental fiscal system much closer to international practice. It also moved China out of the precarious fiscal situation of the mid-1990s, and general government revenues as a share of gross domestic product (GDP) as well as the center's share has increased rapidly. At the same time, the fiscal disparities in the system that prevailed at the time of introduction of the TSS, which...

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Author

Dollar,David R.;

Hofman,Bert;
Document Date
2006/06/28
Document Type
Working Paper
Report Number
56759
Volume No
1
Total Volume(s)
1
Country
China,
Region
East Asia and Pacific,
Disclosure Date
2010/09/27
Disclosure Status
Disclosed
Doc Name
Intergovernmental fiscal reforms, expenditure assignment, and governance
Keywords
intergovernmental fiscal system

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Citation

Dollar,David R.; Hofman,Bert.

Intergovernmental fiscal reforms, expenditure assignment, and governance (English). Washington, DC: World Bank. http://documents.worldbank.org/curated/en/368361468024631657

Intergovernmental fiscal reforms, expenditure assignment, and governance (English)

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