Central-Local Fiscal Relations and Revenue Sharing

Authors

Roy W. Bahl, Georgia State UniversityFollow

Author ORCID Identifier

https://orcid.org/0000-0002-7956-5076

Document Type

Report

Publication Date

1990

Abstract

This annex is about the possibilities and needs for reforming the intergovernmental fiscal system to support the general economic reform in China. In the first section, the norms for deciding on the right amount of fiscal-decentralization and the right structure of local finances are discussed, and the international experience is reviewed. A brief description of the present system of local financing in China, some evidence about its performance, and a review of the problems encountered follows. The final section of the annex presents the broad outlines of the reform options.

Comments

Annex 2 from China: Revenue Mobilization and Tax Policy World Bank Country Study, The World Bank, 1990.

Recommended Citation

Bahl, Roy W. " Central-Local Fiscal Relations and Revenue Sharing" in China: Revenue Mobilization and Tax Policy World Bank Country Study, Annex 2, The World Bank, 1990.

Creative Commons License

This work is licensed under a Creative Commons Attribution 3.0 License.