| 000 -LEADER |
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| fixed length control field |
01592pab a2200193 454500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
180718b2013 xxu||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Niu, Meili |
| 245 ## - TITLE STATEMENT |
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| Title |
Rising with the tide without flipping the boat: Analyzing the successes and challenges of fiscal capacity building in China |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Date of publication, distribution, etc. |
2013 |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
p.29-49. |
| 362 ## - DATES OF PUBLICATION AND/OR SEQUENTIAL DESIGNATION |
|---|
| Dates of publication and/or sequential designation |
Feb |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc. |
While many developing countries experience a short period of economic boom and then spiral quickly into periods of deficit, currency fluctuation, and indebtedness, China has been able to sustain rapid economic growth and maintain solid fiscal capacity for the past 30?years, even during the Asian financial crisis in the late 1990s and the global recession in the beginning of the 21st century. This article examines three key strategies behind China's fiscal success - its flexibility in adapting tax policies to the changing economic and social conditions, its success in realigning the intergovernmental fiscal relationship in 1994 and forcing subnational governments to become more entrepreneurial in revenue generation, and its pursuit of institutional reforms since the mid-1990s to improve the government's capacity in budgeting and financial management. The article evaluates the implications of the Chinese experience for other developing countries and discusses the future challenges of fiscal reforms in China. - Reproduced. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
China - Fiscal policy |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Fiscal policy |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Ho, Alfred Tat-Kei |
| 773 ## - HOST ITEM ENTRY |
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| Main entry heading |
Public Administration and Development |
| 908 ## - PUT COMMAND PARAMETER (RLIN) |
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| Put command parameter |
N |
| 909 ## - |
|---|
| -- |
101029 |
