Transfer payment structure and local government fiscal efficiency : evidence from China

@inproceedings{Wu2017TransferPS,
  title={Transfer payment structure and local government fiscal efficiency : evidence from China},
  author={Yongqiu Wu and Yi Huang and Jing Zhao and Yanping Pu},
  year={2017}
}
Background: After revenue-sharing system reform, the proportion of tax refund in fiscal transfer payments continued to decline, and the proportion of categorical grant and condition grant is increased. The paper studies how transfer payment structure effect fiscal efficiency from the perspective of local financial revenue structure. Methods: This paper use… CONTINUE READING