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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.

This paper studies the Chinese government's strategy in dealing with a loophole of the fiscal system in the reform era. It argues that the central government selectively tolerates local exploitation of the loophole to encourage local efficiency. ..PAT.-Unpublished Manuscript [ABSTRACT FROM AUTHOR]

The article examines the central-local fiscal relations in post-Mao China. It discusses the fiscal reforms introduced by the Chinese government since the late 1970s, particularly the 1994 Tax Reform. It provides an analytical framework that encompasses the nature of China's central-local fiscal relations. It addresses the preservation of central interests through fiscal reforms.