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Toward More Effective Redistribution: Reform Options for Intergovernmental Transfers in China
Full implementation of an intergovernmental transfer system based on revenue capacities and expenditure needs could significantly improve both redistribution and equity objectives of the Chinese authorities. This was envisaged in the 1994 fiscal reforms, but the authorities were unable to implement the measures fully. This paper examines mechanisms that might facilitate effective implementation.
Link
http://econpapers.repec.org/scripts/redir.pl?u=http%3A%2F%2Fwww.imf.org%2Fexternal%2Fpubs%2Fft%2Fwp%2F2004%2Fwp0498.pdf;h=repec:imf:imfwpa:04/98