作者：Li Zhang; Xinye Zheng
发表时间：2010-01-06
概要：
This paper is constructed in the following way. In the next section, we review the economics behind the intergovernmental transfer: why higher level governments make transfers to lower level governments. Our special focus is on the transfer system in China: how it evolved over year and what are included in the current transfer system. In section III, we conduct empirical analysis, using our county-level dataset to examine how the transfers are allocated to each county. We do this using the total transfer as well as differentiating between the two broad categories of transfers. In section IV, we first divide our sample into two subgroups, NDPCs and non-NDPCs and see how things change between these two. Then we divide the whole sample into urban counties and rural counties. Finally we draw our conclusion.
关键词：财政体制；Intergovernmental Transfer; Sub-national Government Structures;
