Skip to main content Accessibility help
×
Hostname: page-component-cd9895bd7-hc48f Total loading time: 0 Render date: 2024-12-18T20:59:55.740Z Has data issue: false hasContentIssue false

References

Published online by Cambridge University Press:  22 September 2022

Shuanglin Lin
Affiliation:
Peking University, Beijing
Get access

Summary

Image of the first page of this content. For PDF version, please use the ‘Save PDF’ preceeding this image.'
Type
Chapter
Information
China's Public Finance
Reforms, Challenges, and Options
, pp. 417 - 441
Publisher: Cambridge University Press
Print publication year: 2022

Access options

Get access to the full version of this content by using one of the access options below. (Log in options will check for institutional or personal access. Content may require purchase if you do not have access.)

References

Abel, Andrew, 1985, Precautionary saving and accidental bequests, American Economic Review, 75(4), 779–91.Google Scholar
Agha, Ali, and Haughton, Jonathan, 1996, Designing VAT systems: Some efficiency considerations, Review of Economics and Statistics, 78(2), 303–8.CrossRefGoogle Scholar
Altig, David, Auerbach, Alan J., Kotlikoff, Laurence J., Smetters, Kent A., and Walliser, Jan, 2001, Simulating fundamental tax reform in the United States, American Economic Review, 91(3), 574–95.Google Scholar
Anderson, Jackson, 2009, Tax misery & reform index, Forbes, April 3. www.forbes.com/global/2009/0413/034-tax-misery-reform-index.html#5c3e986c43b3. Accessed date: November 20, 2019.Google Scholar
Ansar, Atif, Flyvbjerg, Bent, Budzier, Alexander, and Lunn, Daniel, 2016, Does infrastructure investment lead to economic growth or economic fragility? Evidence from China, Oxford Review of Economic Policy, 32(3), 360–90.Google Scholar
Aschauer, David, 1989, Is public expenditure productive? Journal of Monetary Economics, 23(2), 177200.Google Scholar
Asian Development Bank, 2014, Local Public Finance Management in the People’s Republic of China: Challenges and Opportunities, Mandaluyong City, Philippines: Asian Development Bank.Google Scholar
Asian Infrastructure Investment Bank, 2020, Condensed financial statements (unaudited) for the nine months ended September 30, 2020. www.aiib.org/en/about-aiib/financial-statements/.content/index/pdf/AIIB_Q3-Financial-Statements-final.pdf. Accessed date: February 18, 2021.Google Scholar
Atella, Vincenzo, Agar, Brugiavini, and Noemi, Pace, 2015, The health care system reform in China: Effects on out-of-pocket expenses and savings, China Economic Review, 34, 182–95.CrossRefGoogle Scholar
Auerbach, Alan J., and Kotlikoff, Laurence J., 1987, Dynamic Fiscal Policy, Cambridge: Cambridge University Press.Google Scholar
Bachmann, Carmen, Baumann, Martin, and Zhang, Yi Ping, 2015, The impact of the Chinese enterprise income tax reform on the reinvestment incentive of foreign invested companies, Intertax, 43(3), 263–75.Google Scholar
Bahl, Roy, and Wallich, Christine, 1992, Intergovernmental fiscal relations in China, Policy Research Working Paper, WPS 863, Washington, DC: World Bank.Google Scholar
Bai, Chong-En, Hsieh, Chang-Tai, and Song, Michael Zheng, 2016, The long shadow of China’s fiscal expansion, Brookings Papers on Economic Activity, Fall, 129–81.Google Scholar
Bai, Chong-En, and Qian, Yingyi, 2010, Infrastructure development in China: The cases of electricity, highways, and railways, Journal of Comparative Economics, 38, 3451.Google Scholar
Bairoliya, Neha, Canning, David, Miller, Ray, and Akshar, Saxena, 2018, The macroeconomic and welfare implications of rural health insurance and pension reforms in China, Journal of the Economics of Ageing, 11(May), 7192. www.ncbi.nlm.nih.gov/pmc/articles/PMC6110538. Accessed date: January 8, 2020.Google Scholar
Bao, Xing’an, 2018, Over 14,000 projects were funded with 18.2 trillion yuan, and the PPP model accelerated infrastructure development, Hexun News, January 30. http://news.hexun.com/2018-01-30/192343578.html. Accessed date: November 20, 2019.Google Scholar
Barro, Robert, 1974, Are government bonds net wealth? Journal of Political Economy, 87(6), 10951117.Google Scholar
Barro, Robert, 1990, Government spending in a simple model of endogenous growth, Journal of Political Economy, 98(5), S103S125.Google Scholar
Barro, Robert, 1991, Economic growth in a cross section of countries, Quarterly Journal of Economics, 106(2), 407–43.Google Scholar
Beijing City Government, 2017, Implementing plan of comprehensive reform of separation of medical service and pharmaceuticals, March 22.Google Scholar
Bernheim, Douglas, 1988, Is everything neutral? Journal of Political Economy, 96(2), 308–38.Google Scholar
Bovenberg, Ary Lans, 1989, Capital income taxation in growing open economies, Journal of Public Economics, 31(3), 347–76.Google Scholar
Brean, Donald, 1998, Financial perspectives on fiscal reform, in China’s Tax Reform Options, Fulton, Trish, Jinyan, Li, and Dianqing, Xu, eds., Singapore: World Scientific, 4756.Google Scholar
BRICS New Development Bank, 2019, Official website. www.ndb.int/about-us/organisation/members. Accessed date: November 20, 2019.Google Scholar
BRICS New Development Bank, 2020, Annual Report 2019: Investing for Innovation. www.ndb.int/data-and-documents/annual-reports. Accessed date: November 27, 2020.Google Scholar
British Government Website, 2019, Corporation Tax Rates and Reliefs. www.gov.uk/corporation-tax-rates. Accessed date: November 20, 2019.\Google Scholar
Bureau of Healthcare Security of Beijing, 2019, Notice on adjustment of the maximum basic insurance payment for hospitalization, June 10.Google Scholar
Bureau of Healthcare Security of Shijiazhuang City of Hebei Province and Bureau of Finance of Shijiazhuang City of Hebei Province, 2020, Notice on adjustment of imbursement rates of inpatient expenses by the Urban and Rural Health Insurance Program, Shijiazhuang Health Insurance Document No. 62, November 24.Google Scholar
Bureau of Human Resources and Bureau of Finance of Luojiang District of Quanzhou City of Fujian Province, 2020, Notice on raising the basic pension standard for urban and rural residents, December 2.Google Scholar
Bureau of Human Resources and Bureau of Finance of Sichuan Province, 2020, Notice on raising the basic pension standard for urban and rural residents, December 15.Google Scholar
Bureau of Healthcare Security of Qinghai Province, 2020, Questions and Answers on Basic Medical Insurance Policies of Urban and Rural Residents in Qinghai Province. April 2020. http://ybj.qinghai.gov.cn/2020-04/28/c_1125918194.htm. Accessed date: November 30, 2020.Google Scholar
Burgess, Robin, and Stern, Nicholas, 1993, Taxation and development, Journal of Economic Literature, 31(2), 762830.Google Scholar
Cai, Hongbin, and Treisman, Daniel, 2006, Did government decentralization cause China’s economic miracle? World Politics, 58(4), 505–35.CrossRefGoogle Scholar
Canning, David, Fay, Marianne, and Perotti, Roberto, 1994, Infrastructure and growth, in International Differences in Growth Rates: Market Globalization and Economic Areas, Baldassarri, Mario, Paganetto, Luigi, and Phelps, Edmund, eds., New York: MacMillan, 1307–10.Google Scholar
CCTV News, 2011, 24 provinces in total adjusted the minimum wage during the year. http://news.cntv.cn/20111231/123736.shtml. Accessed date: November 20, 2019.Google Scholar
Central Committee of the Chinese Communist Party (CCP) and State Council of China, 1993, Outline of China’s Education Reforms and Development. February 13. http://wenku.baidu.com/view/7e9e53593b3567ec102d8adf.html. Accessed date: November 20, 2019.Google Scholar
Central Committee of the Chinese Communist Party (CCP) and State Council of China, 1997, Decision on healthcare reforms and development. January 15.Google Scholar
Central Committee of the Chinese Communist Party (CCP) and State Council of China, 2002, Decision on further strengthening rural healthcare, State Document No. 13. October 19.Google Scholar
Central Committee of the Chinese Communist Party (CCP) and State Council of China, 2009, Proposal on deepening the healthcare system reforms. March 7.Google Scholar
Central Intelligence Agency, 2020, Country Comparison Ranking of Stock of Proved Reserves of Crude Oil. www.cia.gov/library/publications/resources/the-world-factbook/fields/264.html. Accessed date: December 1, 2020.Google Scholar
Chamley, Christophe, 1981, Welfare cost of capital taxation in a growing economy, Journal of Political Economy, 89(4), 469–96.Google Scholar
Chamley, Christophe, 1986, Optimal taxation of capital income in general equilibrium with infinite lives, Econometrica, 54(3), 607–22.Google Scholar
Chandra, Piyush, and Long, Cheryl, 2013, VAT rebates and export performance in China: Firm-level evidence, Journal of Public Economics, 102(1), 1322.Google Scholar
Checherita-Westphal, Cristina, and Rother, Philipp, 2012, The impact of high government debt on economic growth and its channels: An empirical investigation for the euro area, European Economic Review, 56(7), 13921405.Google Scholar
Chen, Jia, 2015, Pakistan project is Silk Road’s debut. China Daily. www.chinadaily.com.cn/china/2015-04/21/content_20495474.htm. Accessed date: October 28, 2019.Google Scholar
Chen, Ye, Li, Hongbin, and Zhou, Li-An, 2005, Relative performance evaluation and the turnover of provincial leaders in China. Economics Letters, 88(3), 421–5.Google Scholar
Chen, Zhao, Liu, Zhikuo, Suarez Serrato, Juan Carlos, and Xu, Daniel Yi, 2018, Notching R&D investment with corporate income tax cuts in China, National Bureau of Economic Research Working Paper, No. 24749.Google Scholar
Cheng, Lingguo, Liu, Hong, Zhang, Ye, and Zhao, Zhong, 2016, The health implications of social pensions: Evidence from China’s new rural pension scheme, Journal of Comparative Economics, 46(1), 5377.Google Scholar
China Daily, 2012, Water shortage in Beijing is severe. www.chinadaily.com.cn/beijing/2012–01/05/content_15627052.htm. Accessed date: November 20, 2019.Google Scholar
China Development Bank, 2013–19, Bank and consolidated cash flow statement. Annual Report. www.cdb.com.cn/gykh/ndbg_jx/2018_jx. Accessed date: November 20, 2019.Google Scholar
China Economics Website, 2016, Export-Import Bank of China support One Belt One Road Initiative. http://finance.ce.cn/rolling/201601/14/t20160114_8285553.shtml. Accessed date: November 20, 2019.Google Scholar
China Internet Network Information Center (CNNIC), 2020, Statistical Report on China Internet Network Development. www.cnnic.cn/hlwfzyj/hlwxzbg/hlwtjbg. Accessed date: November 27, 2020.Google Scholar
China Public Private Partnerships Center, 2020, Project Management Library of National PPP Comprehensive Information Platform. www.cpppc.org:8082/inforpublic/homepage.html#/projectPublic. Accessed date: November 27, 2020.Google Scholar
China Railroad Corporation, 2020, Annual Financial Report. https://t.cj.sina.com.cn/articles/view/1002429827/3bbfdd8301900qurn?from=tech. Accessed date: November 27, 2020.Google Scholar
Choi, Eun Kyong, 2012, Patronage and performance: Factors in the political mobility of provincial leaders in post-Deng China, China Quarterly, 212(December), 965–81.Google Scholar
Chongqing Municipal People’s Government, 2011, The provisional measures of Chongqing municipality on the pilot reform of levying real estate tax on some individual houses, Document No. 247, January 28.Google Scholar
Chow, Gregory C., 2006, An economic analysis of health care in China, Princeton University, CEPS Working Paper No. 132, August.Google Scholar
The Commission for Development and Reforms of China, Ministry of Health of China, Ministry of Finance of China, Ministry of Human Resources and Social Security, Ministry of Civil Affairs, and Commission on Insurance Auditing and Management of China, 2012, Directive suggestions on insurance for catastrophic diseases, Development and Reforms Document No. 2605, August 31.Google Scholar
Conesa, Juan, Kitao, Sagiri, and Krueger, Dirk, 2009, Taxing capital? Not a bad idea after all! American Economic Review, 99(1), 2548.Google Scholar
Customs General Administration of China, 1992, Notice on cancellation of import adjustment tax, State Document No. 252, March 19.Google Scholar
Customs Tariff Commission, State Council of China, 2006, Notice on the adjustment of tariff rates for automobiles and other commodities and the implementation of the agreed tax rates and preferential tax rates, State Document No. 13, June 15.Google Scholar
Customs Tariff Commission, State Council of China, 2018, Notice on reducing the tariff rates for automobiles and other commodities, State Document No. 3, May 22.Google Scholar
D’emurger, Sylvie, 2001, Infrastructure development and economic growth: An explanation for regional disparities in China, Journal of Comparative Economics, 29(1), 95117.Google Scholar
De Long, J. Bradford, and Summers, Lawrence H., 1991, Equipment investment and economic growth, Quarterly Journal of Economics, 106(2), 445502.Google Scholar
Department of Human Resources and Social Security of Yunnan Province, 2019, Opinions on the implementation of establishing a mechanism for determining basic old-age insurance benefits for urban and rural residents and for adjusting basic old-age pensions regularly, Document No. 5, February 12.Google Scholar
Department of Population and Employment Statistics of National Bureau of Statistics, and Department of Planning and Finance of Ministry of Human Resources and Social Security, 2019, China Labor Statistical Yearbook, Beijing: China Statistics Press.Google Scholar
Di, Huang, 2009, Re-estimating the wage and labor income shares in GDP, Economic Reference Daily. September 9. http://jjckb.xinhuanet.com/gnyw/2009-09/09/content_179786.htm. Accessed date: November 20, 2019.Google Scholar
Diamond, Peter A., 1965, National debt in a neoclassical growth model, American Economic Review, 55(5), 1125–50.Google Scholar
Diamond, Peter A., 1970, Incidence of an interest income tax, Journal of Economic Theory, 2(3), 211–24.Google Scholar
Diamond, Peter A., 1998, Optimal income taxation: An example with a U-shaped pattern of optimal marginal tax rates, American Economic Review, 88(1), 8395.Google Scholar
Diamond, Peter A., and Barr, Nicholas, 2006, Social security reform in China: Issues and options, Comparative Studies, 24, 3366; 25, 99–103.Google Scholar
Ding, Yi, McQuoid, Alexander, and Karayalcin, Cem, 2019, Fiscal decentralization, fiscal reform, and economic growth in China, China Economic Review, 53(C), 152–67.Google Scholar
Dollar, David, 2007, Poverty, inequality, and social disparities during China’s economic reform, Policy Research Working Paper Series 4253, World Bank.Google Scholar
Dollar, David, and Hofman, Bert, 2008, Intergovernmental fiscal reforms, expenditure assignment, and governance, in Public Finance in China: Reform and Growth for a Harmonious Society, Wang, Jiwei Lou Shuilin, ed., Washington, DC: World Bank, 3951.Google Scholar
Domar, Evsey D., 1946, Capital expansion, rate of growth, and employment, Econometrica, 14(2), 137–47.Google Scholar
Dorfman, Mark C., and Sin, Yvonne, 2000, China: Social Security Reform, Technical Analysis of Strategic Options, Washington DC: World Bank, Human Development Network.Google Scholar
Easterly, William, and Rebelo, Sergio, 1993, Fiscal policy and economic growth: An empirical investigation, Journal of Monetary Economics, 32(3), 417–58.Google Scholar
Ebrill, Liam, Keen, Michael, Bodin, Jean-Paul, and Summers, Victoria, 2002, The allure of the value-added tax, Finance and Development, 39(2), 44–7.Google Scholar
Eisner, Robert, 1991, Infrastructure and regional economic performance: Comment, New England Economic Review, 31(September), 4758.Google Scholar
Eurostat, 2000, Statistics explained. https://ec.europa.eu/eurostat/statisticsexplained. Accessed date: March 25, 2020.Google Scholar
Fan, Shenggen, and Zhang, Xiaobo, 2004, Infrastructure and regional economic development in rural China, China Economic Review, 15(2), 203–14.Google Scholar
Fang, Min, and Zhuang, Yiqiang, 2014, Report on private hospitals development in 2013 and 2014, in Annual Report on China’s Private Hospital Development, Wang, Peizhou, and Zhuang, Yiqiang, eds., Beijing: Social Sciences Literature, 125.Google Scholar
Fang, Xuanlin, ed., 2017, Guan Z, Shanghai: Shanghai Classics Publishing House.Google Scholar
Feenstra, Robert C., Inklaar, Robert, and Timmer, Marcel Peter, 2015, The next generation of the Penn world table, American Economic Review, 105(10), 3150–82.CrossRefGoogle Scholar
Feldstein, Martin, 1974, Social security, induced retirement and aggregate capital accumulation, Journal of Political Economy, 82(5), 905–26.Google Scholar
Feldstein, Martin, 1996, Social security and saving: New time series evidence, National Tax Journal, 49(2), 151–64.Google Scholar
Feldstein, Martin, 1999, Social security pension reform in China, China Economic Review, 10(2), 99107.Google Scholar
Feldstein, Martin, and Liebman, Jeffrey B., 2006, Realizing the potential of China’s social security person system, Comparative Studies, 24, 6772.Google Scholar
Feldstein, Martin, and Samwick, Andrew, 1996, The transition path in privatizing social security, National Bureau of Economic Research Working Paper No. 5761.Google Scholar
Financial and Economic Committee of the State Administration, 1953, Regulations on the 1953 plan on the additional salaries and their calculation of the state-owned enterprises, January 13.Google Scholar
Fischer, Stanley, 1993, The role of macroeconomic factors in growth, Journal of Monetary Economics, 32(3), 485512.Google Scholar
Frenkel, Jacob Aharon, Razin, Assaf, and Sadka, Efraim, 1991, International Taxation in an Integrated World, Cambridge, MA: MIT Press.Google Scholar
Fullerton, Don, Shoven, John B., and Whalley, John, 1983, Replacing the U.S. income tax with a progressive consumption tax: A sequenced general equilibrium approach, Journal of Public Economics, 20(1), 323.Google Scholar
Gabriella, Montinola, Qian, Yingyi, and Weingast, Barry, 1995, Federalism, Chinese Style: The political basis for economic success in China, World Politics, 48(1), 5081.Google Scholar
Gao, Peiyong, 2004, Study on Tax Reform in China, Beijing: Economic Science Press.Google Scholar
Gao, Qin, Yang, Sui, and Zhai, Fuhua, 2019, Social policy and income inequality during the Hu–Wen era: A progressive legacy? China Quarterly, 237 (March), 82107.Google Scholar
Gaode Corporation, 2015, China Transportation Report 2015. http://tech.163.com/16/0119/16/BDN2PL7G000915BF.html. Accessed date: November 20, 2019.Google Scholar
Gaode Corporation, 2020, 2019 Annual Traffic Analysis Report of Major Cities in China. https://report.amap.com/m/dist/#/report/8b04ff737067a78601707b2ba0542d72. Accessed date: November 27, 2020.Google Scholar
General Office of the Government of Dalian, 2018, Notice on adjustment of financing standards for the new rural cooperative medical system, Dalian Government Office Document No. 116, August 27.Google Scholar
General Office of the State Council, 2011, Five key reforms in the medical and health care system in 2011, State Document No. 8, February 13.Google Scholar
General Office of the State Council, 2012, Notice on the major work arrangements for deepening the reform of the medical and health care system in 2012, State Document No. 20, April 14.Google Scholar
General Office of the State Council of China, 2019, Decision on merging maternity insurance and basic medical care insurance, General Office of the State Council of China Document No. 10, March 25.Google Scholar
Gómez-Puig, Marta, and Sosvilla-Rivero, Simón, 2015, Short-run and long-run effects of public debt on economic performance: Evidence from EMU countries, Research Institute of Applied Economics Working Paper 2015/22 1/37.Google Scholar
Gordon, Roger, 1990, Can capital income taxes survive in open economies? National Bureau of Economic Research Working Paper No. 3416.Google Scholar
Gordon, Roger, and Bovenberg, Arij Lans, 1996, Why is capital so immobile internationally? Possible explanations and implications for capital income taxation, American Economic Review, 86(5), 1057–75.Google Scholar
Government of Shandong Province, 2016, Transition plan for adjusting the allocation of VAT revenue to the sub-provincial level governments after the full implementation of replacing business tax with VAT, August 8.Google Scholar
GovHK, 2020, Tax Rates of Salaries Tax & Personal Assessment. www.gov.hk/en/residents/taxes/taxfiling/taxrates/salariesrates.htm. Accessed date: January 26, 2021.Google Scholar
Grandhi, Kedar, 2016, IMF warns that an economic crisis in China could cause global recession again, International Business Times, April 5.Google Scholar
Gruber, Jonathan, and Wise, David, 1997, Social security programs and retirement around the world, NBER Working Paper Series No. 6134.Google Scholar
Gu, Cheng, and Sun, Lu, 2017, Informal economy taxation: Theoretical analysis and its implication, Public Finance Research, 103–12.Google Scholar
Guowei, Jueyuan, 1936, Paraphrase of Income Tax Provisional Regulations, Shanghai: Shanghai Law Translating and Editing Press.Google Scholar
Gustafsson, Björn, and Shi, Li, 2001, The anatomy of rising earnings inequality in urban China, Journal of Comparative Economics, 29(1), 118–35.CrossRefGoogle Scholar
Gustafsson, Bjorn, Li, Shi, Sicular, Terry, and Yue, Ximing, 2008, Income inequality and spatial differences in China, 1988, 1995, and 2002, in Inequality and Public Policy in China, Gustafsson, Björn A., Li, Shi, and Sicular, Terry, eds., Cambridge: Cambridge University Press, 3560.Google Scholar
Haas, Birgit, and Tost, Daniel, 2016, Paul Krugman: “What’s going on in China right now scares me” (interview), Business Insider Singapore, February 25.Google Scholar
Hall, Robert E., and Rabushka, Alvin, 1985, The Flat Tax, Stanford, CA: Hoover Institution Press.Google Scholar
Hall, Robert E., and Rabushka, Alvin, 1996, The flat tax: A simple progressive consumption tax, in Frontiers of Tax Reform, Boskin, Michael, ed., Stanford, CA: Hoover Institution Press, 2753.Google Scholar
Harberger, Arnold C., 1962, The incidence of the corporation income tax, Journal of Political Economy, 70(3), 215–40.Google Scholar
Harrod, Roy F, 1939, An essay in dynamic theory, Economic Journal, 49(193), 1433.Google Scholar
Health and Family Planning Commission of Hebei Province and Bureau of Finance of Hebei Province, 2015, The framework on reimbursement for new rural cooperative medical care system, Hebei Health Document No. 2, February 6.Google Scholar
Health and Family Planning Commission of Liaoning and Bureau of Finance of Liaoning, 2017, Notice on further development of new rural cooperative medical system, Liaoning Health Document No. 24, March 27.Google Scholar
HM Revenue & Customs of the UK Government, 2020, Income Tax Rates and Allowances for Current and Past Years. www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past. Accessed date: February 15, 2021.Google Scholar
Huan, Kuan, 25 BC, Discourses on Salt and Iron: A Debate on State Control of Commerce and Industry in Ancient China (Yan Tie Lun), Chen, Tongsheng, ed., 2015, Beijing: China Publishing House.Google Scholar
Huang, Ming, and Yi Zeng, ed., 2016, Gongyang’s Commentaries of the Spring and Autumn Annals (Chun Qiu Gong Yang Zhuan), Beijing: China Publishing House.Google Scholar
Huatu Education, 2020, Statistics of the Number of Applicants for the National Civil Service Examination over the Years. http://gd.huatu.com/2020/0701/1641795.html. Accessed date: November 5, 2020.Google Scholar
Inland Revenue Authority of Singapore, 2021, Income tax rates. www.iras.gov.sg/irashome/Individuals/Locals/Working-Out-Your-Taxes/Income-Tax-Rates. Accessed date: January 25, 2021.Google Scholar
Institute for Development and Reforms of the State Council of China, 2005, Evaluations of China’s healthcare system reforms and suggestions, Healthcare Policies, 10, 47.Google Scholar
International Monetary Fund, 2001, 2002, 2007, 2008, 2011, 2013, 2015, 2016, 2017, 2018, 2019, Government Finance Statistics Yearbook. https://data.imf.org/?sk=5804C5E1-0502-4672-BDCD-671BCDC565A9. Accessed date: November 5, 2020.Google Scholar
International Monetary Fund, 2019a, IMF 2019 Article IV Consultation: Press release; staff report; staff statement and statement by the executive director for China, IMF Country Report No. 19/266, August 9.Google Scholar
International Monetary Fund, 2020a, Government Finance Statistics (GFS), Revenue. https://data.imf.org/?sk=a0867067-d23c-4ebc-ad23-d3b015045405&sId=1435697914186. Accessed date: March 31, 2021.Google Scholar
International Monetary Fund, 2020b, Government Finance Statistics (GFS), Revenue. https://data.imf.org/?sk=FA66D646-6438-4A65-85E5-C6C4116C4416. Accessed date: January 8, 2021.Google Scholar
International Monetary Fund, 2020d, Government expenditure. www.imf.org/external/datamapper/exp@FPP/USA/FRA/JPN/GBR/SWE/ESP/ITA/ZAF/IND/TUR/IRQ/IDN. Accessed date: November 5, 2020.Google Scholar
International Monetary Fund, 2020e, Detailed expense breakdown. https://data.imf.org/regular.aspx?key=60991457. Accessed date: November 5, 2020.Google Scholar
International Monetary Fund, 2020f, Government Finance Statistics (GFS), Expenditure by functions of government. https://data.imf.org/?sk=5804C5E1-0502-4672-BDCD-671BCDC565A9. Accessed date: November 5, 2020.Google Scholar
International Monetary Fund, 2020g, Government Finance Statistics (GFS), Government expense. https://data.imf.org/?sk=3C005430-5FDC-4A07-9474-64D64F1FB3DC. Accessed date: December 11, 2020.Google Scholar
International Monetary Fund, 2021, Government Finance Statistics (GFS). https://data.imf.org/?sk=a0867067-d23c-4ebc-ad23-d3b015045405&sId=1435697914186. Accessed date: March 16, 2021.Google Scholar
Jain-Chandra, Sonali, Khor, Niny, Mano, Rui, Schauer, Johanna, Wingender, Philippe, and Zhuang, Juzhong, 2018, Inequality in China: Trends, drivers and policy remedies prepared, IMF Working Paper WP/18/127, June.Google Scholar
Jalil, Abdul, Feridun, Mete, and Sawhney, Bansi, 2014, Growth effects of fiscal decentralization: Empirical evidence from China’s provinces, Emerging Markets Finance and Trade, 50(4), 176–95.Google Scholar
Jia, Kang, and Zhao, Quanhou, 2001, The size of China’s national debt, World Economy & China, 9, 24–9.Google Scholar
Jia, Ruixue, Kudamatsu, Masayuki, and Seim, David, 2015, Political selection in China: The complementary roles of connections and performance, Journal of the European Economic Association 13(4), 631–68.Google Scholar
Jin, Hehui, Qian, Yingyi, and Weingast, Barry, 2005, Regional decentralization and fiscal incentives: Federalism, Chinese style, Journal of Public Economics, 89(9–10), 1719–42.Google Scholar
Judd, Kenneth Lewis, 1985, Redistributive taxation in a simple perfect foresight model, Journal of Public Economics, 8(1), 5983.Google Scholar
Kennedy, Scott, and Parker, David A., 2015, Building China’s “One Belt, One Road,” Center for Strategic & International Studies. www.csis.org/analysis/building-china%E2%80%99s-%E2%80%9Cone-belt-one-road%E2%80%9D. Accessed date: February 8, 2020.Google Scholar
Kostka, Genia, and Nahm, Jonas, 2017, Central–local relations: Recentralization and environmental governance in China, China Quarterly 231 (September), 567–82.Google Scholar
Kotlikoff, Laurence J., 1979, Testing the theory of social security and life cycle accumulation, American Economic Review, 69(3), 396410.Google Scholar
Kotlikoff, Laurence J., 1996, Privatizing social security at home and abroad, American Economic Review, 86(2), 368–72.Google Scholar
Kotlikoff, Laurence J., Lin, Shuanglin, and Wing, Thye Woo, 2010, One way of reforming the pension system, China Daily, January 5.Google Scholar
Landau, Daniel, 1983, Government expenditure and economic growth cross-country study, Southern Economic Journal, 49(3), 783–92.Google Scholar
Landau, Daniel, 1986, Government and economic growth in the less developed countries: An empirical study for 1960–1980, Economic Development and Cultural Change, 35, 3475.Google Scholar
Larmer, Brook, 2017, What the world’s emptiest international airport says about China’s influence, New York Times Magazine. www.nytimes.com/2017/09/13/magazine/what-the-worlds-emptiest-international-airport-says-about-chinas-influence.html. Accessed date: November 20, 2019.Google Scholar
Lau, Laurence, 2003, A basic design of China’s social security system, Comparisons, No. 6, Beijing: Zhongxin Press.Google Scholar
Levine, Ross, and Renelt, David, 1992, A sensitivity analysis of cross-country growth regressions, American Economic Review, 82(4), 942–63.Google Scholar
Li, Chengjian, Li, Jinlu, and Lin, Shuanglin, 2015, Optimal income tax for China, Pacific Economic Review, 20(2), 243–67.Google Scholar
Li, Chengjian, and Lin, Shuanglin, 2019, China’s explicit social security debt: How large? China Economic Review, 53(C), 128–39.Google Scholar
Li, Chunding, and Whalley, John, 2012, Rebalancing and the Chinese VAT: Some numerical simulation results, China Economic Review, 23(2), 316–24.Google Scholar
Li, Hongbin, and Zhou, Li-An, 2005, Political turnover and economic performance: The incentive role of personnel control in China. Journal of Public Economics, 89(9–10): 1743–62.Google Scholar
Li, Jing, and Tian, Xingchun, 2011, Wang Jianfan: The number of taxpayers decreased 60 million after the adjustment of the threshold of the taxable income, June 30. http://legal.people.com.cn/GB/15043354.html. Accessed date: December 10, 2019.Google Scholar
Li, Jinlu, Lin, Shuanglin, and Zhang, Congjun, 2013, Skill distribution and the optimal marginal income tax rate, Economics Letters, 118(3), 515–18.Google Scholar
Li, Jinyan, 1991, Taxation in the People’s Republic of China, New York: Praeger.Google Scholar
Li, Keqiang, 2016, Government Work Report at the 2016 Convention of the National People’s Congress, March 17. http://english.gov.cn/premier/news/2016/03/17/content_281475309417987.htm. Accessed date: November 20, 2019.Google Scholar
Li, Shi, and Sicular, Terry, 2014, The distribution of household income in China: Inequality, poverty and policies, China Quarterly, 217 (March), 141.Google Scholar
Li, Shiyu, and Lin, Shuanglin, 2016, Population aging and China’s social security reforms, Journal of Policy Modeling, 38(1), 6595.Google Scholar
Li, Zhigang, Wu, Mingqin, and Chen, Bin, 2017, Is road infrastructure investment in China excessive? Evidence from productivity of firms, Regional Science and Urban Economics, 65 (July), 116–26.Google Scholar
Lin, Justin, and Liu, Zhiqian, 2000, Fiscal decentralization and economic growth in China, Economic Development and Cultural Change, 49(1), 121.Google Scholar
Lin, Shuanglin, 1998, Labor income taxation and human capital accumulation, Journal of Public Economics, 68(2), 291302.Google Scholar
Lin, Shuanglin, 2000a, The decline of China’s budgetary revenue: Reasons and consequences, Contemporary Economic Policy, 18(4), 477–90.Google Scholar
Lin, Shuanglin, 2000b, Government debt and economic growth in an overlapping generations model, Southern Economic Journal, 66(3), 754–63.Google Scholar
Lin, Shuanglin, 2000c, Resource allocation and economic growth in China, Economic Inquiry, 38(3), 515–26.Google Scholar
Lin, Shuanglin, 2001, Public infrastructure development in China, Comparative Economic Studies, 43(2), 83109.Google Scholar
Lin, Shuanglin, 2003, China’s government debt: How serious? China: An International Journal, 1(1), 7398.Google Scholar
Lin, Shuanglin, 2004, China’s capital tax reforms in an open economy, Journal of Comparative Economics, 32(1), 128–47.Google Scholar
Lin, Shuanglin, 2005, The excessive government fee collections in China: Reasons, consequences, and strategies, Contemporary Economic Policy, 23(1), 91106.Google Scholar
Lin, Shuanglin, 2006, Challenges to China’s public finance and reform options, Peking University Journal, 43(6), 102–10.Google Scholar
Lin, Shuanglin, 2007, Problems with the value-added tax rebate system, Internal Discussion Paper No. 1, China Center for Public Finance, Peking University, November 10.Google Scholar
Lin, Shuanglin, 2008, China’s value-added tax reform, capital accumulation, and welfare implications, China Economic Review, 19(2), 197214.Google Scholar
Lin, Shuanglin, 2011, Central government transfers: For equity or for growth? in China’s Local Public Finance in Transition, Man, Joyce, and Hong, Yu-Hung, eds., Danbury, CT: Westchester Book Services, 203–27.Google Scholar
Lin, Shuanglin, 2016a, Urban infrastructure financing in China, Discussion paper, First high-level follow-up dialogue on financing for development in Asia and the Pacific Incheon, Macroeconomic Policy and Financing for Development Division (MPFD), Economic and Social Commission for Asia and the Pacific, United Nations.Google Scholar
Lin, Shuanglin, 2016b, China to curtail local government debt, EAI Background Brief No. 1165, National University of Singapore, August 25.Google Scholar
Lin, Shuanglin, 2017, Lowering corporate income tax is the key to alleviating business tax burden, People’s Tribune, No. 7, 84–5, April 11.Google Scholar
Lin, Shuanglin, and Song, Shunfeng, 2002, Urban economic growth in China: Theory and evidence, Urban Studies, 39(12), 2251–66.Google Scholar
Liu, Donghuang, Wang, Zhihua, and Tang, Bingnan, 2017, Research on the effect of rising labor income share in China: 1978–2015, Research on Local Public Finance, no. 3, 4552.Google Scholar
Liu, Gordon G., Lin, Li, Hou, Xiaohui, Judy, Xu, and Hyslop, Daniel, 2009, The role of for-profit hospitals in medical expenditures: Evidence from aggregate data in China, China Economic Review, 20(4), 625–33.Google Scholar
Liu, Jianguo, and Diamond, Jared, 2005, China’s environment in a globalizing world, Nature, 435(7046), 1179–86.Google Scholar
Liu, Kun, 2020, On the final budget of the central government in 2019, Thirteenth National Congress Standing Committee Nineteenth Session, June 18. www.mof.gov.cn/zhengwuxinxi/caizhengxinwen/202006/t20200622_3536392.htm. Accessed date: January 19, 2021.Google Scholar
Liu, Xinyi, 1998, Theoretical thinking on fiscal reform in China (Zhonggou Caishi Gaige de Lilun Sikao), Hubei Caishi, 4, 47.Google Scholar
Liu, Ying, 2003, The problems with China’s fiscal transfer system, in China and Overseas Experts on Fiscal Transfers, Research Department of the Budgetary Committee, Standing Committee of the National People’s Congress, eds., Beijing: China’s Finance and Economics Publishing House.Google Scholar
Lou, Jiwei, 2008, The reform of intergovernmental fiscal relations in China: Lessons learned, in Public Finance in China: Reform and Growth for a Harmonious Society, Lou, Jiwei and Wang, Shuilin, eds., Washington, DC: World Bank, 155–69.Google Scholar
, Xiaobo, 2015, Intergovernmental transfers and local education provision: Evaluating China’s 8-7 national plan for poverty reduction, China Economic Review, 33(C), 200–11.Google Scholar
Lucas, Robert E., 1988, On the mechanics of economic development, Journal of Monetary Economics, 22(1), 342.Google Scholar
Lucas, Robert E., 1990, Supply-side economics: An analytical review, Oxford Economic Papers, 42(2), 293316.Google Scholar
Maddison, Angus, 2001, The World Economy: A Millennial Perspective, Paris: OECD Development Centre Studies.Google Scholar
Metcalf, Gilbert E., 1996, The role of a value-added tax in fundamental tax reform, in Frontiers of Tax Reform, Boskin, Michael J., ed., Stanford, CA: Hoover Institution Press, 91109.Google Scholar
Ministry of Civil Administration of China, 2020, Minimum living expenses provided by 31 regions. www.mca.gov.cn/article/sj/tjjb/bzbz/2020/202008310201.html. Accessed date: November 4, 2020.Google Scholar
Ministry of Ecology and Environment of China, 2019, China environmental status bulletin, Beijing, May 18.Google Scholar
Ministry of Education of China, 2019a, Statistical bulletin on education development in 2019. www.moe.gov.cn/s78/A03/moe_560/jytjsj_2019/qg. Accessed date: June 11, 2020.Google Scholar
Ministry of Finance of China, 1969a, Advice on reforming financial works in state-owned-enterprises, February.Google Scholar
Ministry of Finance of China, 1969b, Announcement on preparation and audition of the 1969 final budget, Financial and Military Budgets Document No. 22, November 18.Google Scholar
Ministry of Finance of China, 1988, Provisions on financial management of operative units, Fiscal Document No. 634, September 26.Google Scholar
Ministry of Finance of China, 1992–2020, Finance Yearbook of China, Beijing: China Fiscal Press.Google Scholar
Ministry of Finance of China, 2014a, Circular on issues concerning the improvement of the government budget system, Fiscal Document No. 368, November 21.Google Scholar
Ministry of Finance of China, 2014b, Notice on the promotion of the use of public–private partnership model to raise funds, Fiscal Document No. 76, September 25.Google Scholar
Ministry of Finance of China, 2015a, Implementation guidelines on control of local government debt by setting debt quotas, Fiscal Document No. 225, December 21.Google Scholar
Ministry of Finance of China, 2016a, Interim measures for the management of the budget of the centrally owned state assets, Fiscal Document No. 6, January 15.Google Scholar
Ministry of Finance of China, 2016b, Measures for the collection and management of state-owned capital income of the centrally owned state enterprises, Fiscal Document No. 32, July 15.Google Scholar
Ministry of Finance of China, 2019a. Tax rebates and transfer payments in the general public budget from the central government to local governments. http://yss.mof.gov.cn/2019zyczys/201904/t20190402_3210773.htm. Accessed date: November 10, 2020.Google Scholar
Ministry of Finance of China, 2020a, National government final account (2019): National government-managed funds revenue. http://yss.mof.gov.cn/2019qgczjs/202007/t20200731_3559744.htm. Accessed date: January 20, 2021.Google Scholar
Ministry of Finance of China, 2020b, Local governments’ general public budget expenditure. www.mof.gov.cn/gkml/caizhengshuju. Accessed date: January 6, 2021.Google Scholar
Ministry of Finance of China, 2020c, Transfer payments in the general public budget from the central government to local governments. http://yss.mof.gov.cn/2019qgczjs/202007/t20200706_3544608.htm. Accessed date: April 4, 2021.Google Scholar
Ministry of Finance of China, 2020d, Tax rebates and transfer payments in the general fiscal budget from the central government to local governments. http://yss.mof.gov.cn/various years. Accessed date: April 4, 2021.Google Scholar
Ministry of Finance of China, 2020e, The budget for fiscal transfers from the central government to local governments. http://yss.mof.gov.cn/2020zyys/202006/t20200615_3532228.htm. Accessed date: November 10, 2020.Google Scholar
Ministry of Finance of China, 2021. Report on the implementation of China’s fiscal policy in 2020, 6 March 2021. www.gov.cn/xinwen/2021-03/06/content_5590913.htm. Accessed date: March 10, 2021.Google Scholar
Ministry of Finance of China and Ministry of Human Resources and Social Security of China, 2018a, Notice on raising the minimum standards of basic old-age social security for urban and rural residents, Document No. 3, 10 May 10.Google Scholar
Ministry of Finance of China and Ministry of Labor and Social Security of China, 1999, Financial rules on social security funds, Document No. 60, June 15.Google Scholar
Ministry of Finance of China and State Taxation Administration of China, 2006, Circular on adjusting and perfecting the consumption tax policy, Fiscal and Tax Document No. 33, March 20.Google Scholar
Ministry of Finance of China and State Taxation Administration of China, 2008a, Notice on individual income tax policy on interest income from savings deposits, Fiscal and Tax Document No. 132, 9 October 9.Google Scholar
Ministry of Finance of China and State Taxation Administration of China, 2008b, Circular on adjusting the consumption tax policy of passenger cars, Fiscal and Tax Document No. 105, August 1.Google Scholar
Ministry of Finance of China and State Taxation Administration of China, 2009, Notice on adjusting the consumption tax policy of tobacco products, Fiscal and Tax Document No. 84, May 26.Google Scholar
Ministry of Finance of China and State Taxation Administration of China, 2014a, Notice on preferential policies for corporate income tax for small low-profit enterprises, Fiscal and Tax Document No. 34, April 8.Google Scholar
Ministry of Finance of China and State Taxation Administration of China, 2014b, Notice on improving corporate income tax policies on depreciation of fixed assets, Fiscal and Tax Document No. 75, October 20.Google Scholar
Ministry of Finance of China and State Taxation Administration of China, 2014c, Supplementary notice on preferential policies for corporate income tax for enterprises engaging in public infrastructure construction, Fiscal and Tax Document No. 55, July 4.Google Scholar
Ministry of Finance of China and State Taxation Administration of China, 2015, Notice on further improving corporate income tax policies on depreciation of fixed assets, Fiscal and Tax Document No. 106, September 17.Google Scholar
Ministry of Finance of China and State Taxation Administration of China, 2016a, Circular on comprehensively promoting the trial transformation from business tax to VAT, Fiscal and Tax Document No. 36, March 23.Google Scholar
Ministry of Finance of China and State Taxation Administration of China, 2016b, Circular on comprehensively promoting the resource tax reform, Fiscal and Tax Document No. 53, May 9.Google Scholar
Ministry of Finance of China and State Taxation Administration of China, 2016c, Circular on the policies for resource tax reform, Fiscal and Tax Document No. 54, May 9.Google Scholar
Ministry of Finance of China and State Taxation Administration of China, 2017a, Notice on the expansion of scope of preferential policies for corporate income tax for small low-profit enterprises, Fiscal and Tax Document No. 43, June 6.Google Scholar
Ministry of Finance of China and State Taxation Administration of China, 2017b, Notice on policies concerning the simplification and merge of value-added tax rates, Fiscal and Tax Document No. 37, April 28.Google Scholar
Ministry of Finance of China and State Taxation Administration of China, 2018, Notice on the adjustment of the rate of VAT, Fiscal and Tax Document No. 32, April 4.Google Scholar
Ministry of Finance of China and State Taxation Administration of China, 2019a, Notice on expanding the scope of preferential corporate income tax policies on depreciation of fixed assets, Fiscal and Tax Document No. 66, April 23.Google Scholar
Ministry of Finance of China and State Taxation Administration of China, 2019b, Notice on inclusive tax relief policy for small low-profit enterprises, Fiscal and Tax Document No. 13, January 17.Google Scholar
Ministry of Finance of China, State Taxation Administration of China, and Poverty Alleviation Office of the State Council of China, 2019, Announcement on corporate income tax deduction policy for enterprise donation for poverty alleviation, Fiscal and Tax Document No. 49, April 2.Google Scholar
Ministry of Finance of China and State Taxation Administration of China, 2020a, Notice on preferential corporate income tax policies for Hainan Free Trade Port, Fiscal and Tax Document No. 31, June 23.Google Scholar
Ministry of Finance of China and State Taxation Administration of China, 2020b, Notice on corporate income tax policies for Lingang New District of Shanghai Free Trade Experiment Zone, Fiscal and Tax Document No. 38, July 13.Google Scholar
Ministry of Finance of China and State Asset Supervision and Administration Commission of China, 2007, Interim measures for the collection and management of state-owned capital income of the state-owned enterprises under central government control, Fiscal Document No. 309, December 11.Google Scholar
Ministry of Finance of China, State Taxation Administration of China, and the Commission for Development and Reforms of China, 2020, On the extension of the preferential tax policy for enterprises engaging in west development, Fiscal Announcement No. 23, April 23.Google Scholar
Ministry of Finance of China, State Taxation Administration of China, the Commission for Development and Reforms of China, and the Ministry of Industry and Information of China, 2020, On the corporate income tax policy for promoting the production of high-quality integrated circuit and software, Announcement No. 45, December 11.Google Scholar
Ministry of Finance of China, State Taxation Administration of China, and Customs General Administration of China, 2019, Notice on policies on deepening the reform of value-added tax, Fiscal and Tax Document No. 39, March 20.Google Scholar
Ministry of Health of China, 1991, 2007, 2008, China Health Statistical Yearbook, Beijing: Peking Union College Press.Google Scholar
Ministry of Health of China, Ministry of Finance of China, and Ministry of Agriculture of China, 2003, Proposal on establishing new rural cooperative medical care, promulgated by the Office of the State Council, State Council, State Document No. 3, January 16.Google Scholar
Ministry of Health of China, Ministry of Civil Affairs, Ministry of Finance of China, and Eight Other Ministries, 2004, Directive opinion on improvement of the experiments on the new rural cooperative medical care system, Issued by the Office of the State Council, State Document No. 3, January 13.Google Scholar
Ministry of Human Resources and Social Security of China, 2020, National lowest wage standards. www.mohrss.gov.cn/SYrlzyhshbzb/laodongguanxi/fwyd/202004/t20200426_366507.html. Accessed date: December 1, 2020.Google Scholar
Ministry of Human Resources and Social Security of China and Ministry of Finance of China, 2015, Notice on raising the minimum standards of basic old-age social security for urban and rural residents, Ministry of Human Resources and Social Security Document No. 5, January 10.Google Scholar
Ministry of Human Resources and Social Security of China and Ministry of Finance of China, 2016, Notice on reducing the social insurance contribution rate in a short term, Ministry of Human Resources and Social Security Document No. 36, April 14.Google Scholar
Ministry of Industry and Information Technology of China, 2019, Statistical bulletin of communications. www.miit.gov.cn/newweb/n1146312/n1146904/n1648372/c6619958/content.html. Accessed date: January 15, 2020.Google Scholar
Ministry of Labor of China, 1996, Conscientiously implementing the principle of territorial management in medical insurance system reforms, November 15.Google Scholar
Ministry of Transport of China, 2019, Bulletin of toll roads statistics. www.mot.gov.cn/zhengcejiedu/2015qgsfgltjgb. Accessed date: November 20, 2019.Google Scholar
Mintz, Jack M., 1992, Is there a future for capital income taxation? Working Paper 108, Paris: Organisation for Economic Co-operation and Development.Google Scholar
Mirrlees, James Alexander, 1971, An exploration in the theory of optimum income taxation, Review of Economic Studies, 38(2), 175208. www.jstor.org/stable/2296779. Accessed date: November 20, 2019.Google Scholar
Munnell, Alicia H., with the assistance of Leah M. Cook, 1990, How does public infrastructure affect regional economic performance, New England Economic Review, September/October, 11–33.Google Scholar
Musgrave, Richard A., 1959, The Theory of Public Finance. New York: McGraw-Hill.Google Scholar
Musgrave, Richard A., 1972, Problems of the value-added tax, National Tax Journal, 25(3), 425–30.Google Scholar
Musgrave, Richard A., and Musgrave, Peggy B., 1989, Public Finance in Theory and Practice, fifth edition, New York: McGraw-Hill.Google Scholar
Myles, Gareth, 1995, Public Economics, New York: Cambridge University Press.Google Scholar
Myles, Gareth, 2000, On the optimal marginal rate of income tax, Economic Letters, 66, 113–19.Google Scholar
National Audit Office of China, 2011, 2013, Auditing Report on Local Government Debt.Google Scholar
National Bureau of Statistics of China, 1978–2020, China Statistical Yearbook, Beijing: China Statistical Press.Google Scholar
National Bureau of Statistics of China, 2010, Sixty-Year Statistics Compilation of New China, Beijing: China Statistical Press.Google Scholar
National Bureau of Statistics of China 2020a, Statistical data. www.stats.gov.cn. Accessed date: November 10, 2020.Google Scholar
National Bureau of Statistics of China, 2020b, Statistical communiqué of the People’s Republic of China on the 2019 national economic and social development. www.stats.gov.cn/tjsj/zxfb/202002/t20200228_1728913.html. Accessed date: January 9, 2021.Google Scholar
National Bureau of Statistics of China, 2021, Statistical communiqué of the People’s Republic of China on the 2020 national economic and social development, February 28. www.stats.gov.cn/tjsj/zxfb./202102/t20210227_1814154.html. Accessed date: March 2, 2021.Google Scholar
National Bureau of Statistics of China Household Survey Office, 2018, China Yearbook of Household Surveys. Beijing: China Statistical Press.Google Scholar
National Health Commission of China, 2008, 2013, 2016, 2018, 2019, China Health Statistical Yearbook, Beijing: Chinese Peking Union Medical College Press.Google Scholar
National Health and Family Planning Commission of China, 2016, 2017, China Statistical Yearbook on Health and Family Planning, Beijing: Peking Union Medical College Press.Google Scholar
National Healthcare Security Administration of China, 2020, National statistical bulletin on the development of health security, June 4. www.nhsa.gov.cn/art/2020/6/24/art_7_3268.html. Accessed date: April 4, 2021.Google Scholar
National Healthcare Security Administration of China and Ministry of Finance of China, 2019, On basic health security for urban and rural residents in 2019, Health Insurance Document No. 30, April 26.Google Scholar
National Healthcare Security Administration of China, Ministry of Finance of China, and State Taxation Administration of China, 2020, On basic health security for urban and rural residents in 2020, Health Insurance Document No. 24, June 10. www.nhsa.gov.cn/art/2020/6/24/art_7_3268.html. Accessed date: January 9, 2021.Google Scholar
National Healthcare Security Administration of China and Ministry of Human Resources and Social Security of China, 2020, Announcement of the list of drugs reimbursable by the basic medical care insurance, work injury insurance, and maternity insurance, Healthcare Insurance Document No. 53, December 28.Google Scholar
National People’s Congress of China, 1980a, Personal Income Tax Law of the People’s Republic of China.Google Scholar
National People’s Congress of China, 1980b, Income Tax Law of the People’s Republic of China on Chinese and Foreign Joint Enterprises, September 10.Google Scholar
National People’s Congress of China, 1981, Income Tax Law of the People’s Republic of China Concerning Foreign Enterprises, December 13.Google Scholar
National People’s Congress of China, 1983, On the Revisions of the Law of the People’s Republic of China on Chinese and Foreign Joint Enterprise, September 2.Google Scholar
National People’s Congress of China, 1991, Income Tax Law of the People’s Republic of China for Enterprises with Foreign Investment and Foreign Enterprises, April 9.Google Scholar
National People’s Congress of China, 1993, Individual Income Tax Law of the People’s Republic of China, October 31.Google Scholar
National People’s Congress of China, 1994, Individual Income Tax Law of the People’s Republic of China, January 28.Google Scholar
National People’s Congress of China, 2007a, The law of the People’s Republic of China on Enterprise Income Tax (Revised), March 16.Google Scholar
National People’s Congress of China, 2007b, The Corporate Income Tax Law of the People’s Republic of China, March 16.Google Scholar
National People’s Congress of China, 2011, Individual Income Tax Law of the People’s Republic of China, June 30.Google Scholar
National People’s Congress of China, 2018 The Law of the People’s Republic of China on Individual Income Tax (Revised), August 31.Google Scholar
National People’s Congress of China, Standing Committee, 2016, Environmental Protection Tax Law of the People’s Republic of China, December 25.Google Scholar
National People’s Congress of China, Standing Committee, 2017, The Corporate Income Tax Law of the People’s Republic of China (Revised), February 24.Google Scholar
National Social Security Fund of China, 2020, Annual report of the National Social Security Fund. www.ssf.gov.cn/cwsj/ndbg/202009/t20200910_7798.html. Accessed date: December 2, 2020.Google Scholar
Oates, Wallace E., 1972, Fiscal Federalism, New York: Harcourt Brace Jovanovich.Google Scholar
Organisation for Economic Co-operation and Development (OECD), 2006, China in the Global Economy Challenges for China’s Public Spending: Toward Greater Effectiveness and Equity, Paris: OECD Publishing.Google Scholar
Organisation for Economic Co-operation and Development (OECD), 2010, Tax policy reform and economic growth, OECD Tax Policy Studies No. 20, OECD Publishing. http://dx.doi.org/10.1787/9789264091085-en. Accessed date: November 20, 2019.Google Scholar
Organisation for Economic Co-operation and Development (OECD), 2019, Nurses. https://data.oecd.org/healthres/nurses.htm. Accessed date: November 30, 2020.Google Scholar
Organisation for Economic Co-operation and Development (OECD), 2020a, OECD Library, Global Revenue Statistics Database. https://stats.oecd.org. Accessed date: December 2, 2020.Google Scholar
Organisation for Economic Co-operation and Development (OECD), 2020b, OECD Statistics, Statutory Corporate Income Tax Rate. https://stats.oecd.org. Accessed date: December 2, 2020.Google Scholar
Organisation for Economic Co-operation and Development (OECD), 2020c, Taxing Wages 2020, Paris: OECD Publishing. https://doi.org/10.1787/047072cd-enGoogle Scholar
Organisation for Economic Co-operation and Development (OECD), 2021, General government debt. www.oecd-ilibrary.org/governance/general-government-debt/indicator/english_a0528cc2-en. Accessed data: January 9, 2021.Google Scholar
Ouyang, Xiu, and Song, Qi, AD 1060, New Book of Tang (Xin Tang Shu), Zhao, Chao, ed., 2016, Beijing: China Publishing House.Google Scholar
Pan, Lin, ed., 2014, Zhang Juzheng Memorials to the Throne, Shanghai: East China Normal University Press.Google Scholar
Park, Albert, and Wang, Sangui, 2010, Community-based development and poverty alleviation: An evaluation of China’s poor village investment program, Journal of Public Economics, 94(9–10), 790–9.Google Scholar
People’s Bank of China, 2005, China Securities and Futures Statistical Yearbook, Beijing: China Financial Publishing House.Google Scholar
People’s Government of Guangdong Province, 2019, Notice on issuance of the measures for the implementation of basic old-age social insurance for urban and rural residents of Guangdong Province, December 24.Google Scholar
People’s Government of Shandong Province, 2013, Opinions of the People’s Government of Shandong Province on establishing a basic old-age insurance system for urban and rural residents, Document No. 13, March 15.Google Scholar
Piketty, Thomas, and Qian, Nancy, 2009, Income inequality and progressive taxation in China and India 1986–2015, American Economic Review: Applied Economics, 1(2), 5363.Google Scholar
Piketty, Thomas, and Zucman, Gabriel, 2014, Capital is back: Wealth–income ratios in rich countries 1700–2010, Quarterly Journal of Economics, 129(3), 12551310.Google Scholar
Qu, Zhehan, 2021, Public finance: Major indexes are better than expected, People’s Daily, tenth edition, January 29. http://paper.people.com.cn/rmrb/html/2021-01/29/nw.D110000renmrb_20210129_1-10.htm. Accessed date: March 26, 2021.Google Scholar
Ravallion, Martin, and Chen, Shaohua, 2007, China’s (uneven) progress against poverty, Journal of Development Economics, 82(1), 142.Google Scholar
Rebelo, Sergio, 1991, Long-run policy analysis and long-run growth, Journal of Political Economy, 99(3), 500–21.Google Scholar
Reinhart, Carmen M., and Rogoff, Kenneth S., 2010, Growth in a time of debt, American Economic Review, 100(2), 573–8.Google Scholar
Research Group of China Center for Public Finance at Peking University, 2014, Deepening the Reforms of China’s Health Insurance System, unpublished.Google Scholar
Ricardo, David, 1821, On the Principles of Political Economy and Taxation, third edition, London: John Murray.Google Scholar
S. R., 2015, China’s local government debt: Defusing a bomb, Free Exchange (blog), Economist, March 11. www.economist.com/blogs/freeexchange/2015/03/china-s-local-government-debt. Accessed date: November 20, 2019.Google Scholar
S&P Global, 2019, Credit trends: Demystifying China’s domestic debt market, S&P Global ratings, February 19. www.spglobal.com/en/research-insights/articles/credit-trends-demystifying-china-s-domestic-debt-market. Accessed date: November 20, 2019.Google Scholar
Sachs, Jeffrey D., and Woo, Wing Thye, 2001, Understanding China’s economic performance, Journal of Policy Reform, 4(1), 150.Google Scholar
Sadka, Efraim, 1976. On income distribution, incentive effects and optimal income taxation, Review of Economic Studies, 43(2), 261–7.Google Scholar
Samuelson, Paul A., 1958, An exact consumption-loan model of interest with or without the social contrivance of money, Journal of Political Economy, 66(6), 467–82.Google Scholar
Santander, 2021, France: Tax system. https://santandertrade.com/en/portal/establish-overseas/france/tax-system. Accessed date: February 15, 2021.Google Scholar
Seade, Jesus K., 1977, On the shape of optimal tax schedules, Journal of Public Economics, 7(2), 203–35.Google Scholar
Seidman, Laurence S., 1984, Conversion to a consumption tax: The transition in a life cycle growth model, Journal of Political Economy, 92(2), 247–67.Google Scholar
Seidman, Laurence S., 1989, Boost saving with a personal consumption tax, Challenge, 32(6), 4450.Google Scholar
Shanghai Municipal Finance Bureau, 2019, Government final accounts. www.czj.sh.gov.cn/zys8908/czsj9054/zfyjs/jsb/201908/P020190801608964797411.pdf. Accessed date: November 20, 2019.Google Scholar
Shanghai Municipal People’s Government, 2011, The provisional measures of Shanghai Municipality on the trial of levying real estate tax on some individual houses, Document No. 3, January 27.Google Scholar
Sheshinski, Eytan, 1976. Income taxation and capital accumulation. Quarterly Journal of Economics, 90(1), 138–49.Google Scholar
Shi, Julie, Yao, Yi, and Liu, Gordon, 2018, Modeling individual health care expenditures in China: Evidence to assist payment reform in public insurance, Health Economics, 27(12), 1945–62.Google Scholar
Silk Road Fund, 2019, Overview. www.silkroadfund.com.cn/enweb/23775/23767/index.html. Accessed date: November 20, 2019.Google Scholar
Sina Finance, 2006, 7.1 billion misused fund has been found by national audit office. http://finance.sina.com.cn/g/20061124/06463105991.shtml. Accessed date: January 15, 2020.Google Scholar
Smith, Adam, 1776, An Inquiry into the Nature and Causes of the Wealth of Nations, 2009, premium edition, Hamburg: Management Laboratory Press.Google Scholar
Smith, Dan T., 1970, Value-added tax: The case for, Harvard Business Review, 48, 7785.Google Scholar
Social Insurance Fund Administration of Guangdong Province, 2015, Notice on interest calculation of individual account of provincial endowment insurance in 2015, Document No. 346, December 28.Google Scholar
Solow, Robert, 1956, A contribution to the theory of economic growth, Quarterly Journal of Economics, 70(1), 6594.Google Scholar
Standing Committee of National People’s Congress, 2014, The Budget Law of the People’s Republic of China (Revised), August 31.Google Scholar
Standing Committee of National People’s Congress, 2016, Environmental Protection Tax Law of the People’s Republic of China, December 25.Google Scholar
State Administration of Foreign Exchange of China, 2018, China’s foreign debt, national economy and foreign exchange 1985–2018. www.safe.gov.cn/safe/2018/0410/8817.html. Accessed date: February 8, 2020.Google Scholar
State Council of China, 1950a, Guidelines for the Implementation of Tax Policy, January 31.Google Scholar
State Council of China, 1950b, Provisional Regulations on Industrial and Commercial Taxation, January 30.Google Scholar
State Council of China, 1951, Regulations on Labor Insurance, February 26.Google Scholar
State Council of China, 1952, Regulations on Providing Public Medical Insurance to Employees of Central and Regional Governments, Party, and Their Affiliated Institutions, June 27.Google Scholar
State Council of China, 1957, Notification on Issuance of the Report by Ministry of Finance of China, Ministry of Labor, and National Labor Union on the Adjustment of the Current Methods of Financing Additional Wages, March 23.Google Scholar
State Council of China, 1978, Interim Measures on the Resettlement of the Sick and Elderly Cadres, Workers’ Retirement and Resignation, State Document 104, May 24.Google Scholar
State Council of China, 1984a, Notice on Publishing Six Tax Regulations (Draft) Including Product Tax and Measures for Regulating Tax Collection, State Document No. 125, September 18.Google Scholar
State Council of China, 1984b, Provisional Regulations of the People’s Republic of China on Enterprise on Income Tax (Draft), State Document No. 65, September 18.Google Scholar
State Council of China, 1984c, Method for Tax Collection from State-Owned Enterprises, State Document No. 125, September 18.Google Scholar
State Council of China, 1985a, Provisional Regulations on Tax for Urban Construction and Maintenance, State Document No. 19, February 8.Google Scholar
State Council of China, 1985b, Notice on the Introduction of Import Adjustment Tax on Certain Commodities, State Document No. 80, June 26.Google Scholar
State Council of China, 1985c, Temporary Regulations on City Maintenance and Construction Tax, Document 19, February 8.Google Scholar
State Council of China, 1986a, Provisional Regulations on the Imposition of Additional Educational Fees, State Document No. 50, April 28.Google Scholar
State Council of China, 1986b, Temporary Rules on Labor Contract System in State-Owned Enterprises, State Document No. 77, July 12.Google Scholar
State Council of China, 1988, Provisional Regulations of the People’s Republic of China on Income Tax of Private Enterprises, State Document No. 257, June 25.Google Scholar
State Council of China, 1991, The Decision on Old-Age Security Reforms for Staff and Workers of Enterprises, State Document No. 33, July 26.Google Scholar
State Council of China, 1993a, Decision on the Implementation of Tax Sharing Fiscal Management System, State Document No. 85, December 15.Google Scholar
State Council of China, 1993b, Provisional Regulations of the People’s Republic of China on Value Added Tax, State Document No. 134, December 13.Google Scholar
State Council of China, 1993c, Provisional Regulations of the People’s Republic of China on Business Tax, State Document No. 136, December 13.Google Scholar
State Council of China, 1993d, Provisional Regulations of the People’s Republic of China on Enterprise Income Tax, State Document No. 137, December 13.Google Scholar
State Council of China, 1995, Circular on Deepening Enterprise Employee Pension Insurance System Reform, State Document No. 6, March 17.Google Scholar
State Council of China, 1997, Decision on Establishing a Unified Basic Old-Age Pension Insurance System for Enterprise Staff and Workers, State Document No. 26, July 16.Google Scholar
State Council of China, 1998, Decisions on the Establishment of the Basic Healthcare Insurance System for Urban Workers, State Document No. 44, December 14.Google Scholar
State Council of China, 2000a, Provisional Regulations of the People’s Republic of China on Vehicle Purchase Tax, State Document No. 294, October 22.Google Scholar
State Council of China, 2000b, Some Policies Concerning Western Development, State Document No. 33, October 26.Google Scholar
State Council of China, 2000c, Improving the Urban Social Security System Pilot Program, State Document No. 42, November 12.Google Scholar
State Council of China, 2001, Notice on the Announcement of the Reform Plan on Sharing Income Taxes, State Document No. 37, December 31.Google Scholar
State Council of China, 2003, Circular of the State Council on Clarifying the Proportion of Income Tax Sharing between the Central and Local Governments, State Document No. 26, November 13.Google Scholar
State Council of China, 2005, Decision on Establishing a Basic Old-Age Pension Insurance System for Enterprise Staff and Workers, State Document No. 38, December 3.Google Scholar
State Council of China, 2007, Guideline on Experiment of Basic Health Insurance for Urban Residents, State Document No. 20, July 10.Google Scholar
State Council of China, 2008a, Preliminary Rules on Value-Added Tax of the People’s Republic of China, Fiscal and Tax Document No. 296, September 18.Google Scholar
State Council of China, 2008b, Notice on Reforming the Product Oil Prices, Taxes, and Fees, State Document No. 37, December 28.Google Scholar
State Council of China, 2009, Guidance on Carrying Out the Pilot of New Rural Old-Age Social Security for Rural Residents, State Document No. 32, September 1.Google Scholar
State Council of China, 2010, Some Suggestions on Encouraging and Guiding Private Investment in Health Development, State Document No. 13, May 13.Google Scholar
State Council of China, 2011, Guidance on Carrying out the Pilot of Urban Residents’ Old-Age Social Security, State Document No. 18, June 7.Google Scholar
State Council of China, 2013, Some Suggestions on Promoting the Development of Health Service Industry, State Document No. 40, September 28.Google Scholar
State Council of China, 2014a, Opinions on the Establishment of a Unified Basic Old-Age Insurance System for Urban and Rural Residents, State Document No. 8, February 21.Google Scholar
State Council of China, 2014b, Regulations on Personnel Administration of Public Institutions, State Document No. 652, May 15.Google Scholar
State Council of China, 2014c, Opinions on Strengthening the Management of Local Government Debt, September 21.Google Scholar
State Council of China, 2015a, Circular on Adjusting the Proportion of the Central and Local Share of Stamp Duty on Securities Transaction, State Document No. 3, December 31.Google Scholar
State Council of China, 2015b, Decision on the Reform of the Pension Insurance System for the Staff of the Administrative and Operative Units, State Document No. 2, January 3.Google Scholar
State Council of China, 2015c, Notice on Some Policies and Measures on Promoting the Development of Nongovernment Investment in Healthcare, State Document No. 45, June 11.Google Scholar
State Council of China, 2015d, Proposal on the Limit of Local Government Debt in 2015, Approved by the Standing Committee of the National People’s Congress on 29 August 2015.Google Scholar
State Council of China, 2015e, Notice on Adjusting the Central and Local Shares of Stamp Tax on Security Exchanges, State Open Telegram No. 3, December 31.Google Scholar
State Council of China, 2016a, Suggestion on Unifying the Urban and Rural Basic Medical Insurance Systems, State Document No. 3, January 3.Google Scholar
State Council of China, 2016b, On the Division of Revenue from the Value-Added Tax after the Beginning of the Nationwide Experiment of the Substituting VAT for Business Tax, Document No. 26, April 29.Google Scholar
State Council, 2019, Comprehensive Plan for Reducing the Social Security Contribution Rate, State Document No. 13, April 1.Google Scholar
State Taxation Administration of China, 1995–2019, China Taxation Yearbook, Beijing: China Tax Publishing House.Google Scholar
State Taxation Administration of China, 2018, Amendment to Consumption Tax Law of the People’s Republic of China, State Document, December 3.Google Scholar
State Taxation Administration of China, 2019a, Resource Tax Law of the People’s Republic of China, first edition, Beijing: China Legal Publishing House.Google Scholar
State Taxation Administration of China, 2019b, 2019 updated VAT rate table, March 31. www.chinatax.gov.cn/n810341/n2340339/c4180655/content.html. Accessed date: January 10, 2020.Google Scholar
State Taxation Administration of China, 2019c, CCTV News: Ninety million people were exempted from paying individual income taxes. www.chinatax.gov.cn/n810351/c4368945/content.html. Accessed date: March 28, 2021.Google Scholar
State Taxation Administration of China, 2020, Announcement on deferring corporate income tax for small and low-profit Enterprises, Announcement No. 10, May 19.Google Scholar
State Taxation Administration of China, Institute of Tax Research, 2012, An Overview of Taxation in Foreign Countries, fourth edition, Beijing: China Tax Publishing House.Google Scholar
Stiglitz, Joseph, 1998, China’s reform strategies in the second stage: A speech at Peking University, People’s Daily, November 13.Google Scholar
Stiglitz, Joseph, 2008, China: Towards a new model of development, China Economic Journal, 1(1), 3352.Google Scholar
Summers, Lawrence Henry, 1981, Capital taxation and accumulation in a life cycle growth model, American Economic Review, 71(4), 533–44.Google Scholar
Surrey, Stanley S., 1970, Value-added tax: The case against, Harvard Business Review, 48, 8694.Google Scholar
Tait, Alan, 1972, Value Added Tax, New York: McGraw-Hill.Google Scholar
Tanzi, Vito, 1985, Fiscal deficits and interest rates in the United States: An empirical analysis, 1960–84, International Monetary Fund Staff Papers, 32(4), 551–76.Google Scholar
Tanzi, Vito, 1995, Basic issues of decentralization and tax assignment, in Reforming China’s Public Finances, Ahmad, Ehtisham, Gao, Qiang, and Tanzi, Vito, eds., Washington, DC: International Monetary Fund.Google Scholar
Tiebout, Charles, 1956, A pure theory of local expenditures, Journal of Political Economy, 64(5), 416–24.Google Scholar
Tsui, Kai-yuen, and Wang, Youqiang, 2004, Between separate stoves and a single menu: Fiscal decentralization in China, China Quarterly, 177, 7190.Google Scholar
United Nations, Department of Economic and Social Affairs, 2019, World Population Prospects 2019, Data. https://population.un.org/wpp/DataQuery. Accessed date: January 21, 2021.Google Scholar
United Nations Development Programme (UNDP), 2019, Human Development Report, New York: United Nations.Google Scholar
US Bureau of Economic Analysis, 2020a, National data, federal government current receipts and expenditures. https://apps.bea.gov/iTable/iTable.cfm?reqid=19&step=3&isuri=1&nipa_table_list=87&categories=survey. Accessed date: April 21, 2021.Google Scholar
US Bureau of Economic Analysis, 2020b, National data, state government current receipts and expenditures. https://apps.bea.gov/iTable/iTable.cfm?reqid=19&step=3&isuri=1&nipa_table_list=88&categories=survey. Accessed date: April 21, 2021.Google Scholar
US Census Bureau, 1975, Bicentennial edition: Historical statistics of the United States, colonial times to 1970, Part 2, Chapter Y. www.census.gov/library/publications/1975/compendia/hist_stats_colonial-1970.html. Accessed date: April 16, 2021.Google Scholar
US Centers for Medicare & Medicaid Services, 2018, Fiscal Year (FY) 2019 Inpatient Prospective Payment System (IPPS) and Long-Term Care Hospital (LTCH) PPS changes. www.cms.gov/Outreach-and-Education/Medicare-Learning-Network-MLN/MLNMattersArticles/downloads/MM10869.pdf. Accessed date: April 11, 2021.Google Scholar
US Centers for Medicare & Medicaid Services, 2020, National health expenditures 2019 highlights. www.cms.gov/files/document/highlights.pdf. Accessed date: November 30, 2020.Google Scholar
US Council for International Business (USCIB), 2020, Value-added tax rates (VAT) by country. www.uscib.org/value-added-tax-rates-vat-by-country. Accessed date: February 10, 2021.Google Scholar
US Environmental Protection Agency, 2020, National Ambient Air Quality Standards (NAAQS) for PM. www.epa.gov/pm-pollution/national-ambient-air-quality-standards-naaqs-pm. Accessed date: April 9, 2021.Google Scholar
US Social Security Administration, 2020, Social security programs throughout the world. www.ssa.gov/policy/docs/progdesc/ssptw/index.html. Accessed date: March 14, 2021.Google Scholar
US Social Security Administration, 2021, Social security income, cost, and asset reserves. www.ssa.gov/oact/progdata/assets.html. Accessed date: March 14, 2021.Google Scholar
Wallis, John J., 2000, American government finance in the long run: 1790–1990, Journal of Economic Perspectives, 14(1), 6182.Google Scholar
Wang, Jinan, ed., 2016, The Analects of Confucius in Translation (Lun Yu), Shenyang: Northeast University Press.Google Scholar
Wan, Jing, 2017, Ministry of Finance requested local governments to investigate and affix legal liability for illegally obtaining loans, February 20. http://finance.people.com.cn/n1/2017/0220/c1004-29094542.html. Accessed date: November 20, 2019.Google Scholar
Wang, Jiru, ed., 2013, Ban Gu: Han History (Hanshu), Jiangsu: Phoenix Press.Google Scholar
Wang, Min, 2014, The application of quick deduction in the calculation of personal income tax, Tax Research, No. 6, 66–9.Google Scholar
Wang, Wei, 2013, Status of groundwater resources in China: 64% are seriously polluted, December 12. http://info.water.hc360.com/2013/12/120941436788.shtml. Accessed date: November 20, 2019.Google Scholar
Wang, Xiaolin, Wang, Limin, and Wang, Yan, 2014, The Quality of Growth and Poverty Reduction in China, Berlin: Springer.Google Scholar
Wang, Yan, Xu, Dianqing, Wang, Zhi, and Zhai, Fan, 2004, Options and impact of China’s pension reform: A computable general equilibrium analysis, Journal of Comparative Economics, 32(1), 105–27.Google Scholar
Whalley, John, and Wang, Li, 2007, The unified enterprise tax and SOEs in China, National Bureau of Economic Research Working Paper No. 12899.Google Scholar
Wind, , 2019, Economic database. www.wind.com.cn/NewSite/edb.html. Accessed date: November 20, 2019.Google Scholar
Wong, Christine, and Karplus, Valerie J., 2017, China’s war on air pollution: Can existing governance structures support new ambitions? China Quarterly, 231, September, 662–84.Google Scholar
Wong, Ho Lun, Luo, Renfu, Zhang, Linxiu, and Rozelle, Scott, 2013, Providing quality infrastructure in rural villages: The case of rural roads in China, Journal of Development Economics, 103, 262–74.Google Scholar
Wong, Ho Lun, Wang, Yu, Luo, Renfu, Zhang, Linxiu, and Rozelle, Scott, 2017, Local governance and the quality of local infrastructure: Evidence from village road projects in rural China, Journal of Public Economics, 152, 119–32.Google Scholar
World Bank, 1997, China 2020: Old Age Security: Pension Reform in China, Washington, DC: World Bank.Google Scholar
World Bank, 2016, Deepening Health Reform in China: Building High-Quality and Value-Based Service Delivery, Washington, DC: World Bank.Google Scholar
World Bank, 2019, Arable land. https://data.worldbank.org/indicator/AG.LND.ARBL.HA.PC?view=chart. Accessed date: November 20, 2019.Google Scholar
World Bank, 2020a, Government expenditure on education. https://data.worldbank.org/indicator/SE.XPD.TOTL.GB.ZS. Accessed date: December 31, 2020.Google Scholar
World Bank, 2020b, International debt statistics. https://datatopics.worldbank.org/debt/ids. Accessed date: November 27, 2020.Google Scholar
World Bank, 2020c, Life expectancy at birth. http://data.worldbank.org/indicator/SP.DYN.LE00.IN. Accessed date: December 2, 2020.Google Scholar
World Bank, 2020d, Poverty and shared prosperity. www.worldbank.org/en/publication/poverty-and-shared-prosperity. Accessed date: March 1, 2021.Google Scholar
World Bank, 2021b, Customs and other import duties (% of tax revenue). https://data.worldbank.org/indicator/GC.TAX.IMPT.ZS?view=chart&locations=CN. Accessed date: March 5, 2021.Google Scholar
World Bank, 2021c, GDP per capita (current US$). https://data.worldbank.org/indicator/NY.GDP.PCAP.CD. Accessed date: April 10, 2021.Google Scholar
World Bank, 2021d, Gross savings (% of GDP). https://data.worldbank.org/indicator/NY.GNS.ICTR.ZS. Accessed date: January 8, 2021.Google Scholar
World Bank, 2021e, Renewable internal freshwater resources per capita. https://data.worldbank.org/indicator/ER.H2O.INTR.PC?view=chart. Accessed date: April 17, 2021.Google Scholar
World Bank Group in China, 2006, Facts and Figures, Beijing: World Bank Office, July.Google Scholar
World Health Organization, 2008, World Health Report 2008, Switzerland: World Health Organization.Google Scholar
World Health Organization, 2018, World health statistics. www.who.int/news-room/fact-sheets/detail/ambient-(outdoor)-air-quality-and-health. Accessed date: January 20, 2021.Google Scholar
Wu, Alfred M., and Lin, Mi, 2012, Determinants of government size: Evidence from China, Public Choice, 151(1–2), 255–70.Google Scholar
Wu, Jianhua, 2012, Public sector employees enjoy special treatment in healthcare and the reform costs five billion yuan, Investors’ Daily (2012), No. 5, 12, February 7. http://cn.chinagate.cn/health/2012-02/06/content_24562454_2.htm. Accessed date: May 2, 2022.Google Scholar
Wu, Weiping, 2010, Urban infrastructure financing and economic performance, Urban Geography, 31(5), 648–67.Google Scholar
Xinhua News, 2018, Twenty regions raised their minimum wages in 2017. www.xinhuanet.com/local/2018-01/26/c_1122320135.htm. Accessed date: November 20, 2019.Google Scholar
Xinhua News, 2019, The outstanding loans of the Export-Import Bank for the “One Belt and One Road” Initiative have exceeded one trillion yuan. www.xinhuanet.com/2019-04/18/c_1124385705.htm. Accessed date: November 27, 2020.Google Scholar
Xinhua News, 2020, All 832 national-level poverty-stricken counties across the country have all been lifted out of poverty. www.xinhuanet.com/2020-11/23/c_1126776790.htm. Accessed date: December 11, 2020.Google Scholar
Yale University, 2020, Environmental Performance Index. https://epi.envirocenter.yale.edu/epitopline?country=&order=fieldepiranknew&sort=asc. Accessed date: December 1, 2020.Google Scholar
Yang, Dennis Tao, 2012, Aggregate savings and external imbalances in China, Journal of Economic Perspectives, 26(4), 125–46.Google Scholar
Yang, Yiyong, 1997, Several notable issues in current social insurance reform, World of Survey and Research, 2, 31–3.Google Scholar
Yao, Yang, and Zhang, Muyang, 2015, Subnational leaders and economic growth: Evidence from Chinese cities, Journal of Economic Growth, 20(4), 405–36.Google Scholar
Yaozhi Website, 2021, List of drugs reimbursable by the health insurance programmes, https://news.yaozh.com/archive/32836; and drugs permitted to be sold in China, https://news.yaozh.com/archive/33605.html. Accessed date: April 16, 2021.Google Scholar
Ye, Shi, 1977, A Preface to the Commentaries of the Theories from Pre-Qin Period (Xi Xue Ji Yan Xu Mu), Beijing: China Publishing House.Google Scholar
Yi, Weimin, 2015, China will announce the decision to postpone retirement ages. http://news.sohu.com/20151016/n423380789.shtml. Accessed date: January 2, 2020.Google Scholar
Yip, Winnie, and Hsiao, William, 2009, China’s health care reform: A tentative assessment, China Economic Review, 20(4), 613–19.Google Scholar
Yu, Dingcheng, 1997, Revitalizing the economy and containing taxes (Jingji Zhuhuo, Shuishou Zhukong), Journal of Taxation College of Yangzhou University, 1, 510.Google Scholar
Zee, Howell, and Farhan Hameed, , 2006, Reforming China’s personal income tax, Chinese Economy, 39(2), 4056.Google Scholar
Zhai, Tiemin, Zhang, Yuhui, Wan, Quan, et al., 2020, Accounting results and analysis of China’s total health expenditure in 2018. China Health Economy, 6, 58.Google Scholar
Zhang, Qian, 2016, A case study on tax evasions and avoidance in enterprises and their prevention, China Market, 909(42), 120–1, 135.Google Scholar
Zhang, Tao, and Zou, Heng-Fu, 1998, Fiscal decentralization, public spending, and economic growth in China, Journal of Public Economics, 67(2), 221–40.Google Scholar
Zhang, Wenxiu, ed., 1995, Dai Sheng: The Book of Rites (Li Ji), Beijing: Yanshan Publishing House.Google Scholar
Zhao, Jianhua, 2021, Ministry of Finance: The risk of local government debt is controllable. www.chinanews.com/cj/2021/01-28/9398685.shtml. Accessed date: April 5, 2021.Google Scholar
Zhao, Jing, 2002, A General History of China’s Economic Thoughts, Beijing: Peking University Press.Google Scholar
Zhao, Renping, 2010, Historical change of the function of individual income tax in modern China, Modern Finance and Economics, 30(10), 8692.Google Scholar
Zhao, Shen, Wang, He-Ming, Chen, Wei-Qiang, Yang, Dong, Liu, Jing-Ru, and Shi, Feng, 2019, Environmental impacts of domestic resource extraction in China, Ecosystem Health and Sustainability, 5(1), 6778.Google Scholar
Zhou, Suya, and Yang, Di, 2014, Progress on pension system unification: Institutional organization staff may start paying social security in July. http://finance.people.com.cn/n/2014/0630/c1004-25215749.html. Accessed date: November 20, 2019.Google Scholar
Zhou, Xiaochuan, and Yang, Zhigang, 1994, Social security: Economic analyses and system suggestions, Reforms, No. 3 & 4, 1728.Google Scholar
Zhou, Yixiao, and Song, Ligang, 2016, Income inequality in China: Causes and policy responses, China Economic Journal, 9(2), 186208.Google Scholar

Save book to Kindle

To save this book to your Kindle, first ensure [email protected] is added to your Approved Personal Document E-mail List under your Personal Document Settings on the Manage Your Content and Devices page of your Amazon account. Then enter the ‘name’ part of your Kindle email address below. Find out more about saving to your Kindle.

Note you can select to save to either the @free.kindle.com or @kindle.com variations. ‘@free.kindle.com’ emails are free but can only be saved to your device when it is connected to wi-fi. ‘@kindle.com’ emails can be delivered even when you are not connected to wi-fi, but note that service fees apply.

Find out more about the Kindle Personal Document Service.

  • References
  • Shuanglin Lin, Peking University, Beijing
  • Book: China's Public Finance
  • Online publication: 22 September 2022
  • Chapter DOI: https://doi.org/10.1017/9781009099028.014
Available formats
×

Save book to Dropbox

To save content items to your account, please confirm that you agree to abide by our usage policies. If this is the first time you use this feature, you will be asked to authorise Cambridge Core to connect with your account. Find out more about saving content to Dropbox.

  • References
  • Shuanglin Lin, Peking University, Beijing
  • Book: China's Public Finance
  • Online publication: 22 September 2022
  • Chapter DOI: https://doi.org/10.1017/9781009099028.014
Available formats
×

Save book to Google Drive

To save content items to your account, please confirm that you agree to abide by our usage policies. If this is the first time you use this feature, you will be asked to authorise Cambridge Core to connect with your account. Find out more about saving content to Google Drive.

  • References
  • Shuanglin Lin, Peking University, Beijing
  • Book: China's Public Finance
  • Online publication: 22 September 2022
  • Chapter DOI: https://doi.org/10.1017/9781009099028.014
Available formats
×