Fiscal decentralization and revenue/expenditure disparities in China

摘要

A U. S.-based geographer investigates how decentralization, a central component of China's fiscal reforms in the 1980s and 1990s, has altered the foundation of underlying economic inequalities among its regions. More specifically, the paper examines the evolution of China's fiscal system during the reform era and corresponding changes in the character of central-local fiscal relations. It focuses on analyzing how patterns in regional fiscal disparities at multiple geographic levels have changed over time, laying the groundwork for further research on China's uneven regional development.