English  |  正體中文  |  简体中文  |  Post-Print筆數 : 11 |  Items with full text/Total items : 88531/118073 (75%)
Visitors : 23458485      Online Users : 90
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/76688


    Title: Implementation of Profit Remission in Guangzhou, 1983-95: Effects of Policy Regime and Revenue Incentive
    Authors: Hsu, S. Philip
    徐斯儉
    Contributors: 國關中心
    Date: 2003-12
    Issue Date: 2015-07-20 17:20:59 (UTC+8)
    Abstract: This article seeks to explain the success of China's 1994 tax-assignment reform in bringing about recentralization of fiscal power. Most of the current analyses invoke the static policy rules only; the argument of this research is that much more attention ought to be paid to the dynamic implementation at the local level. To this end, this article explains the implementation of the policy of profit remission from state-owned enterprises (SOEs)-a key issue area of tax policy in China-from 1983 to 1993 and from 1994 to 1995 in the city of Guangzhou in Guangdong Province. This paper shows that Guangzhou's actual implementation turned out to be much less effective at deflecting revenue away from the center from 1994 to 1995 than from 1983 to 1993, a fact which highlights the importance of implementation for understanding the outcome of recentralization after 1994. Empirical analysis also shows that the major factor contributing to the changing implementation pattern was the transformation of policy regime, which overrode the competing factor of revenue incentive.
    Relation: Issues and Studies, 39(4), 81-109
    Data Type: article
    Appears in Collections:[國際關係研究中心] 期刊論文

    Files in This Item:

    File Description SizeFormat
    81-109.pdf195KbAdobe PDF367View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告
    1.本網站之數位內容為國立政治大學所收錄之機構典藏,無償提供學術研究與公眾教育等公益性使用,惟仍請適度,合理使用本網站之內容,以尊重著作權人之權益。商業上之利用,則請先取得著作權人之授權。
    2.本網站之製作,已盡力防止侵害著作權人之權益,如仍發現本網站之數位內容有侵害著作權人權益情事者,請權利人通知本網站維護人員(nccur@nccu.edu.tw),維護人員將立即採取移除該數位著作等補救措施。
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback