Articles with the same tag -- Department of Academic Journals, SUFE

| F812.4

Fiscal Shock, Institutional Environment and Local Government Financing Diversification: Evidence from the “Five-to-five” Sharing Reform of VAT

Qi Yu, Fu Yongting, Yu Jinliang

Fiscal pressure will affect the financing strategy choice of local governments and vary by the institutional environment. Numerous studies have explored the impact of fiscal pressure in te...

First published at: Nov 03, 2022

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doi:10.16538/j.cnki.jfe.20220915.401

Journal of Finance and Economics, Vol. 48, Issue 11, pp. 94 - 108

| F810.41

Fiscal Pressure, Tax Competition, and Quality of Local Government Fiscal Revenue

Shen Liang, Liu Hao

The quality of local government fiscal revenue is a concentrated embodiment of the high-quality development of the local economy, and also the key for local governments to prevent and reso...

First published at: Dec 01, 2022

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doi:10.16538/j.cnki.jsufe.2022.06.003

Journal of Shanghai University of Finance and Economics, Vol. 24, Issue 06, pp. 32 - 47

| F812.7

Research on the Heterogeneous Impact of Local Fiscal Pressure on Urban Productivity: Based on the Background of New-type Urbanization

Hu Bin, Yu Ziran

Under the background of new-type urbanization and economic structure transformation, the fiscal pressure of local governments in China is increasing constantly, and how this will affect ur...

First published at: Jun 03, 2021

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doi:10.16538/j.cnki.jfe.20210313.401

Journal of Finance and Economics, Vol. 47, Issue 06, pp. 139 - 153

| F063.4

Does the “Compulsory School Merger Program” Reduce Fertility?

Jiang Tao

China’s birth rate has witnessed a rapid decline from 21.06‰ in 1990 to 12.07‰ in 2015, especially after the year 2000, and has been in a very low level for a long time...

First published at: Nov 03, 2020

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doi:10.16538/j.cnki.jfe.20200715.203

Journal of Finance and Economics, Vol. 46, Issue 11, pp. 123 - 137

| F812.7

Real Estate Cycle，Local Government Fiscal Pressure and LGFVs’ Land Purchasing

Zhang Lu, Gong Gang

Since the reform of the “tax-sharing system” in 1994, the problem of “unbalanced fiscal revenue and expenditure” of local governments has increasingly become a hot ...

First published at: Jun 01, 2020

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doi:10.16538/j.cnki.jfe.2020.06.001

Journal of Finance and Economics, Vol. 46, Issue 06, pp. 4 - 18

| F812.42；F275.4

Who Is More Vulnerable to the Income Tax Reliance Behavior of Local Governments: State-owned Enterprises or Non-state-owned Enterprises?

Liu Bin, Wu Di, Zhang Lieke

Tax reduction is an important part of cost reduction that it has attracted the continuous attention of the government. As tax is one of the main sources of government revenue, the local go...

First published at: Jan 01, 2020

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doi:10.16538/j.cnki.jfe.2020.01.011

Journal of Finance and Economics, Vol. 46, Issue 01, pp. 155 - 168,封三

| F301.0

The Land Finance Revenue under the “Business Tax to Value-added Tax Reform”: Constrains on the Planning Target of Construction Land

Wang Jian, Huang Jing, Wu Qun

Business Tax to Value-added Tax Reform（BTtoVAT）is the continuation and the fundamental measure of the structural tax cuts policy. On January 1, 2012, the pilot reform of BTtoVAT was init...

First published at: Jun 01, 2019

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doi:10.16538/j.cnki.jfe.2019.06.002

Journal of Finance and Economics, Vol. 45, Issue 06, pp. 17 - 28

An Analysis Framework on the Tax Policy of Enterprise Pension

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Journal of Finance and Economics, Vol. 33, Issue 08, pp. 65 - 74

Employment,Adjustment of Industry Structure and Ownership Reform——A Basic Framework under the Periodical Variation of Fiscal Crisis

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Journal of Finance and Economics, Vol. 29, Issue 09, pp. 4 - 10

Fiscal Transition in Late Qing Dynasty and the Rise of Public Production System in China

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Journal of Shanghai University of Finance and Economics, Vol. 05, Issue 02, pp. 50 - 57