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Your search keyword '"Zhan, Jing Vivian"' showing total 1 results
Start Over Author "Zhan, Jing Vivian" Publication Year Range Last 50 years Journal conference papers -- western political science association
1 results on '"Zhan, Jing Vivian"'

1. When to Use the Stick? Explaining Central Sanctioning of Ad Hoc Taxation in China.

Author

Zhan, Jing Vivian

Subjects
*TAXATION, *PUBLIC finance, *SOCIAL structure, REVENUE, ECONOMIC conditions in China
Abstract

The article examines the provincial collection of extra-budgetary revenue (EBR) in China and the central government's response to ad hoc taxation. EBR has been established as a supplement to budgetary revenue and refers to various sorts of non-tax revenues collected by agencies and social organizations. The reasons behind EBR's existence in the country are discussed, as well as its impact on the fiscal and economic system. The problems encountered with EBR are also explained.

Published
2008

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