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fiscal Subsidy Policy on Home Appliances: Its Effects on Domestic Consumption and Exports in China

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China & World Economy 2019年第4期27卷 53-73页

作者： Ting Ji Ningyuan Jia Faqin Lin Hang Wu School of International Trade and Economics Central University of Finance and Economics China Department of Economics London School of Economics and Political Sciences UK School of International Trade and Economics Central University of Finance and Economics China School of Management Harbin Institute of Technology China

This paper evaluates the effects of the Home Appliances Going to the Countryside (HAGC) policy, afiscal subsidy program implemented in China to boost private consumption of home appliances in rural areas from 2007 to 2012. Using the policy as anatural experiment and employing the difference-in-difference estimator, we find that the policy did not increase domestic sales of relevant goods as expected;instead, it actually reduced domestic sales and significantly promoted exports. These surprising results are robust across regressions of alternative datasets, more controls, and different regions. We further provide detailed information of undisclosed audit data for acounty in Zhejiang province to shed light on the underlying mechanism of such unexpected results, suggesting loopholes in the HAGC and changes in export tax rebate rates.

关键词： difference-in-difference estimator fiscal multiplier home appliances to the countryside

Reconstruction of Community fiscal System: Background, Principles and Proposals

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当代财经 2013年第S1期 38-49页

作者： JIANG Jin-fa LUO Qing-lin School of Taxation and Public Administration Jiangxi University of Finance and Economics

After the collapse of the unit-neighborhood system,the communities in China have got a nature of duality,from which a mixed dual duty structure is *** structure calls for a re-establishment of the principals for community financial system from such aspects as fund raising mode,budget supervision,and allocation program,*** exist some defects in the present community financial system,such as one-sided design,insufficient fund resource for community outlay,lower efficiency of fund operation,lacking of coordination in community construction investment,*** seriously restrict the functions of modern *** order to construct a community oriented public fiscal system,we need to clarify the division of responsibilities between the government and the community,give full play to community’s potential in self-governance and construct a comprehensive fund allocation mechanism.

关键词： community duality dual power structure community oriented public fiscal system

Option of fiscal and Financial Polices Based on Monitoring Boom of Urban Employment

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财会月刊（中） 2015年第11Z期 3-9页

作者： Youtang Zhang Xiaoli Xu Ying Peng School of management Wuhan University of Technology

With downward pressure of economy facing, monitoring boom index of employment continue to decline. This paper will research on how to cope with urban employment problem using fiscal and financial polices,through build... 详细信息

关键词： Urban Employment Monitoring Boom Early-Warning of Unemployment fiscal and Financial Polices

fiscal Expenditure and Income Gap between Urban and Rural Residents: An Empirical Study Based on Malmquist Index and Spatial Econometrics

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Asian Agricultural Research 2013年第2期5卷 1-6,12页

作者： Jianhui LIU Ming ZHANG Fangfang ZHANG Zhibo ZHOU College of Economics and Management Southwest University School of Finance Wenzhou University Yuzhong Branch of Chongqing Local Tax Bureau

Based on the analysis methods of non-parametric Malmquist index and spatial econometrics as well as the provincial panel data in 2007-2010, this paper estimates the efficiency of fiscal expenditure from local governments in china in terms of reducing the income gap between urban and rural residents for the first time and evaluates the spatial correlation and heterogeneity of this efficiency. The results have shown that the fiscal expenditure of most provinces is of low efficiency in reducing the income gap between urban and rural residents, and the expenditure efficiency of local governments is not relevant to their levels of economic development. Besides, the efficiency on reducing the urban-rural income gap between different regions of China has a tendency of convergence. But this is mainly reflected inside the regional economic belt. There is significant difference between the efficiency of each economic belt. The central region has the highest efficiency in a rising trend, the western region has the lowest efficiency in a downward trend, while the eastern region is relatively stable.

关键词： fiscal expenditure Rural-urban income gap DEA meth

Roadmap for China's fiscal and tax reform

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China Economist 2010年第5期5卷 6-15页

作者：贾康刘军民张鹏刘微 Research Institute of fiscal Science Ministry of Finance

China’s tax and fiscal reform will continue to advance on the course of public finance rapidly in the coming decade, andbecome the forerunner of reform and socioeconomic *** the coming years, the reform will focus on threethemes: the fiscal and tax system, policies, and *** key element is to develop a fiscal and tax systemthat allocates compatible financial resources and administrative power to various levels of *** and taxpolicies will play a critical role in transforming China’s economic growth *** accomplish these goals, Chinaneeds a scientific and refined fiscal *** elements will form a system of great synergy.

关键词： fiscal and tax system reform guidelines recommendations

Regional Economic Geography with Externalities, Congestion, and fiscal Policies in a Small-Open Growth Economy

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Journal of Geographic Information System 2010年第4期2卷 201-209页

作者： Wei-Bin Zhang Ritsumeikan Asia Pacific University

This paper develops a two-regional growth model with amenity, capital accumulation and regional public goods with public goods and fiscal policies. The economy consists of two regions and each region consists of the industrial sector and public sector. The industrial sector provides goods in perfectly competitive markets. The public sector, which is financed by the regional government’s tax incomes, supplies regional public goods. The public goods affect both firms and households. We show how to find equilibrium values of the dynamic system and simulate model. Then, we carry out comparative statics analysis with regard to parameter changes in tax rates, congestion and amenity. Our comparative statics analysis provides some important insights. For instance, a main difference between the effects of increasing the two regions’ tax rates on the output is that as the technologically advanced region’s (the other region’s) tax rate on the industrial sector is increased, the national industrial output, national capital employed by the economy, and the national wealth are increased (reduced). In the region which increases the tax rate, the wage rate, consumption and wealth per capita, output per labor force, the population, and land rent are increased, and the corresponding variables in the other region are reduced.

关键词： Small-Open Interregional Economy Regional fiscal Policies Capital Accumulation Endogenous Amenity Public Goods

Loose fiscal,tight monetary policies suit future restructuring

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China Economist 2010年第3期5卷 10-19页

作者：李稻葵江红平徐欣 Tsinghua University China and World Economic Research Center

Various statistical and theoretical analyses indicate that China will face a more difficult and complex international environment in the upcoming post-crisis ***'s economy has come to a point where restructuring,which has been an important area of research,is *** paper looks first at the three symptoms of an unreasonable economic structure and their roots from institutional and development strategy *** concludes that China's basic economic restructuring policies should be oriented toward a loose fiscal policy and a moderately tight monetary policy on the basis of deepening institutional reform.

关键词： fiscal policy monetary policy economic restructuring post-crisis era

Taxpayers Fraudulent Behavior Modeling The Use of Datamining in fiscal Fraud Detecting Moroccan Case

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Applied Mathematics 2012年第10期3卷 1207-1213页

作者： Farid Ameur Mohamed Tkiouat Applied Mathematics Research Laboratory Mohammadia Engineering School Mohammed V University of Agdal Rabat Morocco

The fraudulent behavior of taxpayers impacts negatively the resources available to finance public services. It creates distortions of competition and inequality, harming honest taxpayers. Such behavior requires the government intervention to bring order and establish a fiscal justice. This study emphasizes the determination of the interactions linking taxpayers with tax authorities. We try to see how fiscal audit can influence taxpayers’ fraudulent behavior. First of all, we present a theoretical study of a model pre established by other authors. We have released some conditions of this model and we have introduced a new parameter reflecting the efficiency of tax control;we found that the efficiency of a fiscal control have an important effect on these interactions. Basing on the fact that the detection of fraudulent taxpayers is the most difficult step in fiscal control, We established a new approach using DATA MINING process in order to improve fiscal control efficiency. We found results that reflect fairly the conduct of taxpayers that we have tested based on actual statistics. The results are reliable.

关键词： Tax Fraud Tax Evasion Data Mining Knowledge Discovery in Databases (KDD) fiscal Policy fiscal Reform fiscal Control fiscal Justice Taxpayers Tax Administration

Strategic interaction among local governments, fiscal spending competition and regional economic growth

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China Economist 2010年第2期5卷 96-105页

作者：郭庆旺贾俊雪 China fiscal and Financial Policy Research Center Renmin University

Using a spatial econometric model, this paper investigates strategic interaction among provincial governments regarding expenditures, the mechanism behind expenditures interaction and their effects on economic growth in China. Our conclusion is as follows: Significant strategic interaction exists among provincial governments regarding expenditures mainly owing to fiscal competition mechanism in China, and expenditures interaction has changed significantly since tax sharing system reform, which has had positive effects on regional economic growth. This conclusion has significant implications for the optimization of public functions, size and structure of local governments in China.

关键词： strategic interaction among local governments fiscal expenditure competition local economic growth