首页|Local State Capacity and Uneven Taxation across Industrial Firms

Local State Capacity and Uneven Taxation across Industrial Firms

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In this research we investigate the association between local state capacity(LSC)and effective tax burdens(ETBs)on industrial firms within counties between 1998 and 2013.The LSC measures a state's capacity for policy implementation and specifically its ability to acquire low-cost agricultural land for nonagricultural(industrial or commercial)purposes.Based on China's government-led development experience since the 1990s,we draw on two unique household survey datasets to capture LSC at county level.We find robust evidence that greater LSC was associated with much lower ETBs on large industrial firms.This taxation pattern implies local government's primary reliance on larger manufacturingfirms,while the ETBs for small-and-medium enterprises are not as prominently addressed.This research highlights that LSC can affect both the amount of revenue a local government can generate and the methods it uses to collect these revenues.

Chinaeffective tax burdensland requisitionlocal governmentlocal state capacity

Linke Hou、Zhikuo Liu、Qi Zhang、Xiaolu Zhao

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the Economic Research Center,Shandong University,China

China Center for Economic Studies,Fudan University,China

School of Economics,Ocean University of China,China

国家自然科学基金国家自然科学基金国家自然科学基金国家自然科学基金Innovative Research Groups Project of the National Natural Science Foundation of ChinaMinistry of Education of Humanities and Social Science Project of China

721210057234203072293565721730257212100221YJA790042

2024

中国与世界经济(英文版)
中国社会科学院 世界经济与政治研究所

中国与世界经济(英文版)

ISSN：1671-2234
年,卷(期)：2024.32(3)
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