haku: @indexterm Development economics / yhteensä: 160
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| Tekijä: | Berkowitz, D. Li, W. |
| Otsikko: | Tax rights in transition economies: A tragedy of the commons? |
| Lehti: | Journal of Public Economics
2000 : JUN, VOL. 76:3, p. 369-397 |
| Asiasana: | Transition economies Development economics Taxation Economic theory Models Asia China Eastern Europe Russia |
| Vapaa asiasana: | Economic development |
| Kieli: | eng |
| Tiivistelmä: | This paper develops the concept of tax rights to analyze the impact of fiscal institutions on economic development in transition economies. The government's tax rights are poorly defined when it and other governments and agencies can unilaterally levy taxes on the same tax base. Existing evidence suggests that Chinese local governments have gained more clearly defined tax rights than their Russian counterparts. Using the big push model of industrialization within a common-property resource framework, it is shown that this difference in tax rights helps explain why China has been significantly more successful than Russia. |
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