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Competitive Fiscal System and Fiscal Competition: Jiangsu Vs. Zhejiang
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TitleCompetitive Fiscal System and Fiscal Competition: Jiangsu Vs. Zhejiang  
AuthorTang Yugang  
OrganizationSchool of Economics Shandong University  
Key WordsFiscal system; Fiscal competition; Tax interaction  
AbstractThis paper identifies sub-provincial competitive fiscal system from the perspective of horizontal and vertical fiscal competition, based on China’s province governing county fiscal system reform. Sub-provincial tax interactions within Jiangsu and Zhejiang are examined in the fiscal rights space ,fiscal geography space and administrative power space. The mechanisms of horizontal and vertical tax interaction in province governing county and municipality governing county fiscal systems are studied respectively. It offers not only a basic theoretical framework for the study of comparative fiscal systems ,but a policy tool for ex ante and ex post evaluation of province governing county fiscal system reform in process.  
Serial NumberWP27 
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