&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.
Time Coverage
1994-2014
Field Display
Sample Data
References
- Lv Bingyang, Ma Guangrong, Hu Shen: How to Divide the Cake: Key Indicators of China's Fiscal Decentralization, Finance & Trade Economics, 2021(8).
Data Update Frequency
Irregular updates