Assessing china’s 1994 fiscal reforms
An intermediate report
Bibliographic Data
| ID | 20201786 |
|---|---|
| Authors | Mengzhong Zhang (Nanyang Technological University, corresponding author) |
| Year | 2006 |
| Volume | 18 |
| Issue | 4 |
| Pages | 453-479 |
| Publication date | 2006-03-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Public Budgeting Accounting & Financial Management (JOURNAL) |
| Journal identifiers | ISSN: 1096-3367 • E-ISSN: 1945-1814 |
| Publisher | Emerald (PUBLISHER) |
| DOI | 10.1108/jpbafm-18-04-2006-b005 |
| OpenAlex | W2775022258 |
| Language | EN |
| Citations received | 2 |
| References cited | 11 |
To boost the fiscal revenue, i.e., government revenue over GDP and central government revenue over government total revenue, China conducted the 1994 fiscal reforms. According to some observers, the results of the initial reforms were mixed. This study reveals, contrary to most examinations of previous studies, the 1994 fiscal reforms have been an enormous success in achieving the original policy purposes, although remaining problems still present a daunting task for the Chinese government. This paper examines the factors triggering the 1994 fiscal reforms, reveals the contents and accomplishments of the reforms, explores unfinished tasks and ultimately proposes some policy implications
China · Economic policy · Economics · Fiscal imbalance · Fiscal policy · Fiscal union · Government revenue · Macroeconomics · Political science · Revenue · China's Socioeconomic Reforms and Governance · Fiscal Policy and Economic Growth · Local Government Finance and Decentralization · Finance
| Unique citing works | 2 |
|---|---|
| Citations per year | 0,13 |
| Citation span | 2011 - 2026 (16) |
| Citation velocity | current |
| Highly cited | No |
| Citation types | Neutral: 2 |