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1、CHINA’SLOCALPUBLICFINANCEINTRANSITIONEditedbyJoyceYanyunManandYu-HungHongChina’sLocalPublicFinanceinTransitionCHINA’SLOCALPUBLICFINANCEINTRANSITIONEditedbyJoyceYanyunManandYu-HungHong?2011bytheLincolnInstituteofLandPolicyAllrightsreserved.LibraryofCongressCataloging-in-PublicationDat
2、aChina’slocalpublicfinanceintransition/editedbyJoyceYanyunManandYu-HungHong.p.cm.ISBN978-1-55844-201-61.Localfinance—China.2.Finance,Public—China.3.Intergovernmentalfiscalrelations—China.I.Man,JoyceY.II.Hong,Yu-hung.HJ9590.C442011336'.01451—dc222010036711DesignedbyWestchesterBookServ
3、ices.ComposedinMinionProbyWestchesterBookServicesinDanbury,Connecticut.PrintedandboundbyPuritanPress,Inc.,inHollis,NewHampshire.ThepaperisRollandEnviro100,anacid-free,100percentrecycledsheet.MANUFACTUREDINTHEUNITEDSTATESOFAMERICAContentsListofIllustrationsviiForewordxiGREGORYK.INGRAM
4、Introduction1LocalPublicFinanceinChina:AnOverview3JOYCEYANYUNMANLocalExpenditures2AssessingtheAssignmentofExpenditureResponsibilities21JORGEMARTINEZ-VAZQUEZandBAOYUNQIAO3FiscalDecentralization,InfrastructureFinancing,andRegionalDisparity41WEIPINGWU4FinancingLocalPublicInfrastructure:
5、GuangdongProvince57JOHNL.MIKESELL,JUNMA,ALFREDTAT-KEIHO,andMEILINIULocalRevenueSources5ProvincialTaxRevenue91DONALDJ.S.BREAN6TaxStructureandEconomicGrowth113JOYCEYANYUNMANandXINYEZHENG7FiscalReformandLandPublicFinance:ZoupingCountyinNationalContext125SUSANH.WHITING8ThePathtoPropertyT
6、axation145JOHNE.ANDERSON9IntegratingtheProposedPropertyTaxwiththePublicLeaseholdSystem165YU-HUNGHONGandDIANABRUBAKERvinContentsIntergovernmentalTransfers10TheDeterminantsofIntergovernmentalTransfer191LIZHANGandXINYEZHENG11CentralGovernmentTransfers:ForEquityorforGrowth?203SHUANGLINLI
7、N12FiscalReformandRuralPublicFinance227RICHARDBIRD,LORENBRANDT,SCOTTROZELLE,andLINXIUZHANGFutureReform13IntergovernmentalFiscalRelationsandLocalPublicFinance:WhatIsNextontheReformAgenda?247ROYW.BAHLContributors273Index275AbouttheLincolnInstituteofLandPolicy285IllustrationsTABLES1.1Na
8、tionalGovern
