Artikel

Transfer payment structure and local government fiscal efficiency: Evidence from China

Background: After revenue-sharing system reform, the proportion of tax refund in fiscal transfer payments continued to decline, and the proportion of categorical grant and condition grant is increased. The paper studies how transfer payment structure effect fiscal efficiency from the perspective of local financial revenue structure. Methods: This paper use the SE-DEA model to measures the financial efficiency, and studies how transfer payment structure effect fiscal efficiency by the quantile regression method. Results: The theoretical and empirical studies indicate that the tax refund is the most effective policy and the categorical grant is more efficient than condition grant. Conclusions: The China's central government should decrease the condition grant and increases the tax refund or categorical grant in transfer payment.

Sprache
Englisch

Erschienen in
Journal: China Finance and Economic Review ; ISSN: 2196-5633 ; Volume: 5 ; Year: 2017 ; Issue: 12 ; Pages: 1-15 ; Heidelberg: Springer

Klassifikation
Wirtschaft
Thema
Transfer payment
Fiscal efficiency
Quantile regression

Ereignis
Geistige Schöpfung
(wer)
Wu, Yongqiu
Huang, Yi
Zhao, Jing
Pu, Yanping
Ereignis
Veröffentlichung
(wer)
Springer
(wo)
Heidelberg
(wann)
2017

DOI
doi:10.1186/s40589-017-0058-y
Handle
Letzte Aktualisierung
10.03.2025, 11:42 MEZ

Datenpartner

Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.

Objekttyp

  • Artikel

Beteiligte

  • Wu, Yongqiu
  • Huang, Yi
  • Zhao, Jing
  • Pu, Yanping
  • Springer

Entstanden

  • 2017

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