How to explain the inverted U-shaped curve of tax centralization in China?

被引：1
|
作者：
Fang, Hongsheng [1 ,2 ]
Guo, Lin [1 ]
Shuai, Wenjun [3 ]
Dong, Ye [1 ]
机构：
[1] Zhejiang Univ, Sch Econ, Hangzhou, Peoples R China
[2] Zhejiang Univ, Inst Fiscal Big Data & Policy, Hangzhou, Peoples R China
[3] FuZhou Univ, Sch Econ & Management, 2 Wulongjiangbei Ave, Fuzhou 310027, Peoples R China
来源：
JOURNAL OF ASIAN ECONOMICS | 2021年 / 73卷
关键词：
Tax centralization; Within-sector effect; Between-sector effect; FISCAL CENTRALIZATION;
D O I：
10.1016/j.asieco.2021.101282
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
This paper uses popular approaches to measure fluctuations in tax centralization and the decomposition of changes in tax centralization to explain the inverted U-shaped curve of tax centralization in China. The results show that 1) during the 2002?2007 period, the within-sector effect played a dominant role in the increase in tax centralization and 2) during the 2008?2016 period, the between-sector effect was the main reason for the continued decline in tax centralization. To avoid this continued decline in tax centralization, we argue that the central government should ensure that the within sector tax centralization of other services is not lower than that of the industry sector. ? 2021 Elsevier Inc. All rights reserved.
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页数：15
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