Jonathan Rodden 2004

Transcription

1 DOI: /j.cnki /f F A ( 2011 ) [ 1 A. Dennis Rondinelli 1999 Pranab Bardhan 2002 [ 2 [ 3 Jonathan Rodden 2004 [

2 ECONOMIST [ 5 [ 6 [ 7 [ 8 [ 4 [ 9 [ 3 [ 10 [ Kenneth Arrow Richard Musgrave Paul Samuelson AMS [ 12 [ 13 [

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8 ECONOMIST [ 24 [1 HEINS, A. J. State and Local Response to Fiscal Decentralization[ J. The American Economic Review, 1971, 61 (2 ) : 449. [2 RONDINELLI, DENNIS. A. What is Decentralization? [ R. In J. LITVACK and J. SEDDON ( eds. ), Decentralization Briefing Notes,WBI Working Papers, [3 BARDHAN,P. Decentralization of Governance and Development[ J. The Journal of Economic Perspectives, 2002, 16 (4 ) : 186. [ 4 RODDEN, J. Comparative Federalism and Decentralization: On Meaning and Measurement [ J. Comparative Politics, 2004, 36 ( 4 ) : 498. [5 TANZI, V. On Fiscal Federalism: Issues to Worry About[ R. http: / / www. imf. org / external / pubs / ft / seminar / 2000 / fiscal / tanzi. pdf, [6 PRUD HOMME, R. Review on Fiscal Decentralization in Developing Countries by Richard Bird, Fran ois Vaillancourt [ J. Journal of Economic Literature, 2000, 38 (2 ) : 439. [ 7 LIN, J. Y. and Z. LIU. Fiscal Decentralization and Economic Growth in China [ J. Economic Development and Cultural Change, 2000, 49 (1 ) : 1. [ 8 BOEX,J. Fiscal Decentralization and Intergovernmental Finance Reform as an International Development Strategy [ R. IDG ( Urban Institute Center on International Development and Governance ) Working Paper [ 9 BAHL,R. and J. LINN. Fiscal Decentralization and Intergovernmental Transfers in Less Developed Countries[ J. Publius, 1994, 24 ( 1 ) : 1. [ 10 WETZEL. Decentralization in the Transition Economies: Challenges and the Road Ahead [ R. Working Paper of Poverty Reduction and Economic Management Unit, Europe and Central Asia, The World Bank [11 MOSTEANU, T. and MIAELA L. Fiscal Federalism[ J. Theoretical and Applied Economics, 2007, 6 (511 ) : [12 OATES, W. E. Toward a Second - Generation Theory of Fiscal Federalism [ J. International Tax and Public Finance, 2005, 12: 351. [ 13 EBEL, R. D. and S. YILMAZ. On the Measurement and Impact of Fiscal Decentralization[ R. WB Policy Research Working Paper 2089, [14 MASKIN, E. S. Recent Theoretical Work on the Soft Budget Constraint [ J. The American Economic Review, 1999, 89 (2 ) : 424. [ 15 QIAN,Y. and B. R. WEINGAST. Federalism as a Commitment to Preserving Market Incentives[ J. The Journal of E- conomic Perspectives, 1997, 11 (4 ) : 84. [ 16 WEINGAST, B. R. Second Generation Fiscal Federalism: Implications for Decentralized Democratic Governance and E- conomic Development [ R. Discussion Draft,

9 [17. [ J.,,2009, (4 ) : 5. [ 18 WONG, C. P. W. Central - Local Relations in an Era of Fiscal Decline: The Paradox of Fiscal Decentralization in Post - Mao China [ J. The China Quarterly, 1991, ( 128 ) : [19 M. D. I.. : [ C. M. D. I.. :. :, [20. [ J.,2008,(1 ) : 77. [21. : [ M. :,2005: 5. [22. [ M.. :,2003: 2. [ 23 LIN, S. Review on Changing Central - Local Relations in China: Reform and State Capacity [ J. Pacific Affairs, 1995, 68 (1 ) : 102. [ 24 BLANCHARD,O. and A. SHLEIFER. Federalism with and without Political Centralization: China versus Russia [ J. IMF Staff Papers, 2001, 48: 171. ( ) Explanation logic of Chinese - style fiscal decentralization: From theory review to practice deduction Liu Chengli Comparative Politics and Economics Research Center, Central Compilation & Translation Bureau, Beijing, Abstract: This article adopts the form of literature review to list the general theories of decentralization, fiscal decentralization and fiscal federation system, and combines the present practice of China s fiscal system reform to analyze the definition and features of Chinese - style fiscal decentralization. As for whether we can use it to explain the reality of the transition from financial decentralization in the fiscal contract period to financial concentration in the era of tax federalism system. This article discusses the issues from both the theory and practice level, pointing out that although China practices the fiscal system reform of decentralization, such decentralization under the political centralization system makes the characteristics of the co - current increase of local fiscal autonomy and central fiscal control. Keywords: Chinese - style fiscal decentralization; Fiscal federalism; Political centralization