Document Type
Response or Comment
Publication Date
Winter 2006
Publication Title
Journal of Public Budgeting, Accounting, and Financial Management
Volume
18
Issue
4
First Page
477
Last Page
479
Abstract
To boost the fiscal revenue, i.e., government revenue over GOP and central government revenue over government total revenue, China conducted the 1994 fiscal reforms. According to some observers, the results of the initial reforms were mixed. This study reveals, contrary to most examinations of previous studies, the 1994 fiscal reforms have been an enormous success in achieving the original policy purposes, although remaining problems still present a daunting task for the Chinese government. This paper examines the factors triggering the 1994 fiscal reforms, reveals the contents and accomplishments of the reforms, explores unfinished tasks and ultimately proposes some policy implications.
Recommended Citation
Niu, Meili and Bartle, John R., "Comment on "Assessing China's 1994 Fiscal Reforms: An Intermediate Report"" (2006). Public Administration Faculty Publications. 9.
https://digitalcommons.unomaha.edu/pubadfacpub/9