&esmp; "Measuring the division of fiscal revenues among governments at different levels in China and quantitatively understanding the hierarchical distribution patterns of government revenues form a crucial foundation for analyzing local government behaviors and their economic impacts. This study systematically calculates the allocation of multi-level government fiscal revenues through multiple accounting calibers, considering the characteristics of China's intergovernmental fiscal relations, and constructs a database of intergovernmental fiscal revenue distribution from 1994 to 2014. The findings reveal: The central government holds the largest share in both overall fiscal revenue and key tax categories; At sub-provincial levels, county-level governments account for the highest proportion of major tax and non-tax revenues, while provincial-level shares are minimal; Provincial-level fiscal revenue allocations exhibit the strongest stability. Two fundamental patterns emerge from the hierarchical distribution of intergovernmental revenues: Fiscal revenue-sharing agreements between governments demonstrate flexible contracting characteristics; Provincial governments serve as pivotal hubs in intergovernmental fiscal relations, maintaining high negotiation flexibility in revenue distribution arrangements."

————Lv Bingyang, Ma Guangrong, Hu Shen: How to Divide the Cake: Key Indicators of China's Fiscal Decentralization, Finance & Trade Economics, 2021(8).

 &esmp;Authorized by Professor Lv Bingyang from Renmin University of China, CnOpenData has established this data showcase and index to facilitate academic access.

 &esmp;For data downloads and additional information, please visit Tax Revenue Sharing Data Among Various Levels of Government in China or download directly at the bottom of this page.

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Time Coverage

1994-2014

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Field Display

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Sample Data

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References

• Lv Bingyang, Ma Guangrong, Hu Shen: How to Divide the Cake: Key Indicators of China's Fiscal Decentralization, Finance & Trade Economics, 2021(8).

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Data Update Frequency

Irregular updates