The Reform of the Intergovernmental Transfer System to Achieve a Harmonious Society and a Level Playing Field for Regional Development in China

In China, most of the service delivery responsibilities are assigned to the subnational governments. Yet for reasons of efficiency in tax collection and administration, the central government collects revenues far in excess of its expenditure needs. In 2003 the central government collected 70 percen...

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Bibliographic Details
Main Authors:	Shah, Anwar, Shen, Chunli
Format:	Policy Research Working Paper
Language:	English en_US
Published:	World Bank, Washington, DC 2012
Subjects:	AD HOC GRANTS ADMINISTRATIVE SUPERVISION ALLOCATION CRITERIA BLOCK GRANTS BUDGET COMMITTEE BUDGET EXECUTION BUDGETARY EXPENDITURE CAPITA TRANSFERS CAPITAL GRANTS CENTRAL ADMINISTRATION CENTRAL BUDGET CENTRAL GOVERNMENT CENTRAL TAX CENTRAL TRANSFERS CITIES COUNTY GOVERNMENTS DECENTRALIZATION DEFICITS EQUALIZATION STANDARD EQUALIZATION SYSTEM EQUALIZATION TRANSFERS EQUITY OBJECTIVES EXCISE TAXES EXPENDITURE NEEDS EXPENDITURE POLICIES FISCAL CAPACITY FISCAL CAPACITY EQUALIZATION FISCAL CAPACITY EQUALIZATION PROGRAM FISCAL DEFICIENCY FISCAL DISPARITIES FISCAL EFFORT FISCAL EQUALIZATION FISCAL EQUALIZATION PROGRAM FISCAL GAP FISCAL GAPS FISCAL HEALTH FISCAL MANAGEMENT FISCAL NEED FISCAL RESOURCES FISCAL RESPONSIBILITIES FISCAL RESPONSIBILITY FISCAL SURPLUS FISCAL SYSTEM FISCAL TRANSFERS GRANT PROGRAMS GROSS DOMESTIC PRODUCT INCOME TAX INCOME TAX REVENUES INCOME TAXES INSTITUTIONAL ARRANGEMENTS INTERGOVERNMENTAL FISCAL TRANSFERS INTERGOVERNMENTAL GRANT INTERGOVERNMENTAL TRANSFER INTERGOVERNMENTAL TRANSFER SYSTEM INTERGOVERNMENTAL TRANSFERS LEVEL OF GOVERNMENT LOCAL AUTONOMY LOCAL EXPENDITURE LOCAL GOVERNMENT LOCAL GOVERNMENTS LOCAL OWNERSHIP LOCAL REVENUE LOCAL REVENUE BASE LOCAL SERVICE PROVISION LOCAL TAX LOCAL TRANSFERS METROPOLITAN AREAS MINISTRY OF FINANCE NATIONAL BUDGETS NATIONAL MINIMUM STANDARDS NATIONAL OBJECTIVES NATIONAL TAX PERSONAL INCOME PERSONAL INCOME TAX PERSONAL INCOME TAXES PRIVATE SECTOR PRIVATE SECTOR PARTICIPATION PROVINCES PROVINCIAL AUTONOMY PROVINCIAL EXPENDITURE PROVINCIAL EXPENDITURES PROVINCIAL FLEXIBILITY PROVINCIAL GOVERNMENT PROVINCIAL GOVERNMENTS PROVINCIAL REVENUES PUBLIC PUBLIC EMPLOYEES PUBLIC FINANCE PUBLIC SECTOR PUBLIC SECTOR EMPLOYEES PUBLIC SECTOR GOVERNANCE PUBLIC SERVICE PUBLIC SERVICE PROVISION PUBLIC SERVICES REGIONAL DISPARITIES REVENUE ADEQUACY REVENUE SHARING REVENUE SHARING PROGRAMS SERVICE DELIVERY SOCIAL ASSISTANCE SOURCE OF REVENUES STABILIZATION SUB-NATIONAL GOVERNMENTS SUBNATIONAL GOVERNMENTS TAX ADMINISTRATION TAX ASSIGNMENT TAX BASE TAX BASES TAX COLLECTION TAX COMPETITION TAX EFFORT TAX RATE TAX RATES TAX REFORM TAX REVENUE TAX REVENUES TAX SHARING TAX SYSTEM TAXABLE CAPACITY TAXATION
Online Access:	http://documents.worldbank.org/curated/en/2006/12/7282986/reform-intergovernmental-transfer-system-china http://hdl.handle.net/10986/9259