Local Government Finance and Industrial Policy in China

被引:0
作者
Christopher Heady
机构
[1] University of Bath,Department of Economics and International Development
来源
Economics of Planning | 1998年 / 31卷
关键词
industrial policy; local taxes; public goods;
D O I
暂无
中图分类号
学科分类号
摘要
The paper considers the way in which the system of local government finance in China affects the design of local industrial policy. It starts by using recently collected data from selected cities to demonstrate the importance of indirect taxes for financing local services. It then presents a theoretical model which shows how the financing system can lead local governments to distort local industrial structure. Finally, it uses this model to consider whether the 1994 tax reforms can be expected to reduce these distortions.
引用
收藏
页码:195 / 212
页数:17
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