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Intergovernmental Fiscal Reform in China*

Intergovernmental Fiscal Reform in China* »

Source: Intergovernmental Fiscal Reform in China

Volume/Issue: 2018/88

Series: IMF Working Papers

Author(s): Philippe Wingender

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 13 April 2018

ISBN: 9781484351109

Keywords: Asia and Pacific, Social safety nets, Intergovernmental relations, subnational government finances, China, Social Security and Public Pensions, State and Local Taxation, Subsidies, and Revenue, State and Local Borrowing

China is the most decentralized country in the world in terms of expenditures shares, with subnational governments responsible for 85 percent of government spending. Limited revenue autonomy and insufficient interg...

On the Design and Effectiveness of Targeted Expenditure Programs

On the Design and Effectiveness of Targeted Expenditure Programs »

Source: On the Design and Effectiveness of Targeted Expenditure Programs

Volume/Issue: 2004/220

Series: IMF Working Papers

Author(s): Ehtisham Ahmad , and Leonardo Martinez

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2004

ISBN: 9781451875232

Keywords: Fiscal federalism, special purpose transfers, local government, local governments, local government officials, intergovernmental relations, State and Local Taxation, Subsidies, and Revenue,

This paper argues that both horizontal and intertemporal competition among recipient governments are needed in order to ensure incentives for effective utilization of targeted transfers. This has implications for b...

Taxation Reforms and Changes in Revenue Assignments in China

Taxation Reforms and Changes in Revenue Assignments in China »

Source: Taxation Reforms and Changes in Revenue Assignments in China

Volume/Issue: 2004/125

Series: IMF Working Papers

Author(s): Raju Singh , Ben Lockwood , and Ehtisham Ahmad

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2004

ISBN: 9781451854855

Keywords: vat, vat revenue, consumption tax, tax revenues, Taxation, Subsidies, and Revenue: General, State and Local Taxation, Subsidies, and Revenue,

The value-added tax (VAT) in China has the unusual feature that capital goods are included in the VAT base. In addition, most services are subject to the business tax, which is not creditable against VAT, but which...

Intergovernmental Fiscal Reform in China

Intergovernmental Fiscal Reform in China »

Volume/Issue: 2018/88

Series: IMF Working Papers

Author(s): Philippe Wingender

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 13 April 2018

DOI: http://dx.doi.org/10.5089/9781484351109.001

ISBN: 9781484351109

Keywords: Asia and Pacific, Social safety nets, Intergovernmental relations, subnational government finances, China, Social Security and Public Pensions, State and Local Taxation, Subsidies, and Revenue, State and Local Borrowing

China is the most decentralized country in the world in terms of expenditures shares, with subnational governments responsible for 85 percent of government spending. Limited revenue autonomy and insufficient interg...

On the Design and Effectiveness of Targeted Expenditure Programs

On the Design and Effectiveness of Targeted Expenditure Programs »

Volume/Issue: 2004/220

Series: IMF Working Papers

Author(s): Ehtisham Ahmad , and Leonardo Martinez

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2004

DOI: http://dx.doi.org/10.5089/9781451875232.001

ISBN: 9781451875232

Keywords: Fiscal federalism, special purpose transfers, local government, local governments, local government officials, intergovernmental relations, State and Local Taxation, Subsidies, and Revenue,

This paper argues that both horizontal and intertemporal competition among recipient governments are needed in order to ensure incentives for effective utilization of targeted transfers. This has implications for b...

Taxation Reforms and Changes in Revenue Assignments in China

Taxation Reforms and Changes in Revenue Assignments in China »

Volume/Issue: 2004/125

Series: IMF Working Papers

Author(s): Raju Singh , Ben Lockwood , and Ehtisham Ahmad

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2004

DOI: http://dx.doi.org/10.5089/9781451854855.001

ISBN: 9781451854855

Keywords: vat, vat revenue, consumption tax, tax revenues, Taxation, Subsidies, and Revenue: General, State and Local Taxation, Subsidies, and Revenue,

The value-added tax (VAT) in China has the unusual feature that capital goods are included in the VAT base. In addition, most services are subject to the business tax, which is not creditable against VAT, but which...