Rural Informal Taxation in China： Historical Evolution and an Analytic Framework

The present paper examines the historical evolution of China's rural taxation system from the pre-reform period to the late 1990s. We propose that because of information asymmetry between the upper-level and the lower-level governments, local governments had to be granted some informal tax autonomy to fulfill the upper-level policy mandates. This easily led to excessive local informal taxation on farmers. As market liberalization of the grain sector progressed, the low-cost tax instruments implemented through the traditional approach of implicit taxation gradually eroded. Local governments in agricultural regions had to resort to informal fees collected directly from individual rural households while the more industrialized regions shifted to non-agricultural taxes that are less costly in terms of tax collection. Hence, political tension between farmers and local governments in agriculture- based regions emerged and rural tax reform became necessary.     

Perspective on Local Governance Reform in China

I. Introduction The difficulty of improving local governance in contemporary China has recently aroused a great deal of attention from both academics and policy-makers. Among the many issues needing to be addressed, inefficiency in the work of local administrative agencies andshortcomings in the delivery of public services rank as the most significant. Many Chinese farmers, especially those in less developed regions, have been plagued by excessive tax burdens, insecure land property rights an…     

The Reform of China＇s Rural Land System

This paper discusses the reform of China‘s rural land system in the past more than 20 years. It reviews the course of China‘s rural land system reform since 1978 and the enormous contribution that the household contract responsibility system made to China‘s agricultural and rural development. Then it summarizes the current situation and existing problems in China‘s rural land system. Finally, it offers some policy suggestions on how to perfect the rural land system.     

Does Property Right Transformation Improve Township and Village Enterprises Performance？

I. Introduction The township and village-owned enterprises (TVE) in rural China have ever been both an engine of the Chinese economy and an important contributor to the success of Chinese economic reform. They were established by the township and village authorities in the 1980s to achieve three main purposes: to provide government revenue, to increase ruralresidents’ income, and to create employment opportunities for the tremendous rural surplus labor force. The extent of the achievements…     

Inequality and the Urban-rural Divide in China： Effects of Regressive Taxation

Using three comparable national representative household surveys for China in 1988, 1995 and 2002, the present paper reveals the regressivity and urban bias of China＇s direct tax and welfare system in this period It shows that a regressive taxation system and skewed allocation of subsidies increases the urban-rural income gap and enhances overall inequality. Modeling these relationships indicates that the relatively poorer rural population has a net tax liability, whereas those in the richer urban areas receive net subsidies. This pattern is common in China, although the extent of the bias varies. This skewed system of tax and welfare payments is a major cause of the persisting urban-rural income gap and contributes to the overall income inequality in China. The abolishment of the agriculture tax in 2006 has had a positive impact on rural people ＇s livelihoods.     

Local ＂Land Finance＂ in China＇s Urban Expansion： Challenges and Solutions

This paper considers the issue of local ＂land finance＇＂ in the context of China ＂s fast urban expansion. In an analysis of China ＂s land requisition and public leasing system we argue that low-cost land acquisition is the fundamental cause of land-related distortions that have occurred during China ＂s urbanization. Granting farmers the power to negotiate directly with land users during urban expansion, combined with coordinated land tax reforms to consolidate local tax bases is the key to China achieving both equity and land use efficiency in urban expansion.     

Has Fiscal Federalism Worked for Macroeconomic Purposes？ The Chinese Experience 1994-2003

China＇s central government undertook major tax regime reform in 1994 that was characterized by fiscal federalism. In hindsight, this reform might be viewed as being more emphatic towards the revenue side than the expenditure side. The reform has resulted in certain success both for revenue shifting and inflation fighting purposes. However, the reform and its subsequent follow-ups have not addressed some fundamental issues pertaining to China＇s government finance system, such as the overhauling of the function of government finance and redrawing lines between the central and regional governments with regard to their fiscal responsibilities and duties. Moreover, fiscal federalism might have actually increased fiscal burden on the economy, especially on domestic sectors of the economy. However, coupled with enhanced policy support for China＇ s external development, fiscal federalism might have helped to further accelerate resource shifts toward the external sector, thus resulting in an unprecedented rapid expansion in China＇ s exports since the mid1990s.     

西藏农村公共服务的提供和贫困的减少(英文)

I. IntroductionThrough observing the basic public services that the farmers and herdsmen have obtained,this paper is devoted to an evaluation of the efforts made by the local government for thealleviation of poverty in rural Tibet. Firstly, the role of the agricultural support system inrealizing food security will be identified. Secondly, the public services that could directlyimprove the household welfare of farmers and herdsmen will be examined. Finally, we willexplore the possibilities for…     

Reforming the Financial Health Care System： The Case of the Republic of Albania

The Albanian health care system is currently in a period of deep transformation as well as the country is reflecting the future reforms after the turbulent development of the most recent years. The admission of Albania among future members of the European Union requires also an innovation in the health care system in order to build a model more compliant with the European performance and standards. These innovations are required also in the managerial approach to the health care and in its financing system. The aim of this paper is to analyze the actual financing model of the Albanian health care sector while highlighting the possible future managerial development. First of all, this article presents a history review of the Albanian health-care system, analyzing the current governance model. The goal of this approach is to describe the starting point of the reform paths for the future policy makers. Afterwards the research underlines the transition from a financing model based on historical public expenditure to a system based on the performance as one of the main innovation in the managerial approach to the health care. The introduction of management thinking will then allow developing a cost-based financing model, an accounting system in the teaching hospital and, finally, a financing system able to pay for services provided by private health care entities. The article then offers also a contribution to policy makers in order to define the ＂paths＂ of the Albanian health care system in the next years.     

Discussion of the External Corporate Governance

External corporate governance mechanism, which takes effect through capital market, manager market, and product market, is an indispensable part of corporate governance system. To build external corporate governance mechanism on the basis of party at interest of theory will form an effective supervision and control system, deduct agency cost, encourage external governance entity to make efforts for the company＇s long-term achievement, and create fine external environment for corporate governance. Thus, in China, it should be considered to form an effective external corporate governance mechanism for external governance entity, which takes part in corporate governance.     

Property Tax in Urban China

This paper examines China＇s urban housing sector and proposes that property, tax reform be undertaken. Specifically, China should significantly reduce taxes on transactions and introduce property taxes during the possession of houses. This will increase housing affordability as a result of lower transaction costs, reduce speculation because of the higher opportunity cost of holding vacant houses, stabilize the fiscal system by generating more sustainable tax revenue, and improve the efficiency and fairness of the property tax system according to the principles of ＂ability-to-pay＂ and ＂user pays＂.     

How Aging and Intergeneration Disparity Influence Consumption Inequality in China

Concurrent with market economic reforms, China is facing an increasing income gap and an aging population. The question addressed in the present paper is how much aging contributes to the rising disparity in consumption. Based on the model established by Ohtake and Saito （1998）, our study shows that cohort effects contribute close to 60percent of the rising consumption inequality, while approximately lO percent is the result of aging. The growth of aggregate consumption inequality caused by the cohort effect has various implications. Strengthening the redistribution system, especially the tax system, may enable the economy to avoid further increases in income inequality.     

Budget Structure and Pollution Control： A Cross-country Analysis and Implications for China

In the published literature, the differences in environmental performance across countries are typically explained using the Environmental Kuznets Curve. The Environmental Kuznets Curve states that pollution initially increases with economic growth. Once GDP per capita reaches a certain level, the relationship reverses. In the present paper, we provide an alternative hypothesis, where budget structure plays an important role in explaining the variations in pollution across the world.＂ the lower the business-related taxes as a share of total tax revenue, the higher the property tax in total tax revenue and the higher the ratio of public health expenditure in total expenditure, then the stronger the incentive of pollution control and the lower the pollution level. Our empirical findings reveal that the budget structure does have an important impact on pollution control. The policy implication of this research is that effective control of environmental pollution requires changes in tax structure and expenditure assignment. This research has important policy implications for China ＂s tax system reform and pollution control efforts.     

Corporate Governance of Enterprise Groups in China

Clear property right is the core of modem enterprise system, but it can＇t become all-powerful medicine to an enterprise because many enterprises with clear property rights in some countries can＇t avoid bankruptcy in market competition yet. Good corporate governance as a system arrangement will be good to the organization management operation. The research to the corporate governance of enterprise groups will be advantageous to corporate groups＇ standard operation. But the existing research is almost pointed to single enterprise not enterprise groups. The structural complexity of enterprise groups will increase the difficulty in corporate governance. The paper is based on and oversteps the traditional corporate governance theories to research the corporate governance of enterprise groups. We try to summarize the domestic and foreign correlation materials in order to provide the argument basis for the research to the corporate governance of enterprise groups.     

The institutional innovation and improvement in building of the East Asian corporate governance model

The East Asian corporate governance model is gradually established based on institutional innovation of western corporate governance. This paper holds that institutional innovation of the East Asian corporate governance model is mainly manifested in following aspects： the relational style of governance mechanisms, more intervention of government, high concentration of ownership structure and unique operation of the power institutions etc. This unique model of corporate governance is considered as one of the motivations of ＂East Asian Miracle＂, but it also causes many problems. After the Asian financial crisis, the East Asian countries and regions reform and improve their pattern of corporate governance and obtain some results. The paper deems that reduction of government intervention and legal protection provided by judicial system are crucial for corporate governance.     

The Reform of Chinas Rural Land System

I. The Course of the Reform of ChinasLand System and Its AchievementsSince new China was founded in 1949, the rural land system of China has gone through awinding evolutional course, which can be summarized as three great reforms (Guo, 1995a).The first land system reform was launched at the beginning of the foundation of new China.The core of this reform was to confiscate landlords land and distribute it equally to peasantswho had little or no land. The landlord class was wiped out totall…     

Role of Green Governance in Achieving Sustainable Urbanization in China

Since economic reforms began in 1978, China＇s urban population has increased by half a billion. Over the next 20years, cities will likely add another 300 million people through local population growth, migration and the integration of nearby rural areas, Cities account for the majority of resource use and pollution so achieving greener growth will depend on developing and implementing a more sustainable urbanization model. China＇s leaders have responded to these challenges with ambitious goals and comprehensive environmental laws and regulations. These have so far not significantly reduced the harm from air, water and soil pollution.＂ in large measure because China ＂s green governance does not match its green ambitions. Drawing on the World Bank ＇s work on green growth and a recent joint urbanization study by the Development Research Center of China＇s State Council and the Worm Bank, this paper reviews recent academic research on green governance in urban China and discusses its main implications in the context of emerging global green growth concepts.     

Design Patterns and Object-Oriented Models of a Civil Biometric Service System

The number of background and security checks in civil applications has increased dramatically in recent years. Most of those civil applications use the local and federal law enforcement agencies＇ databases. Because of the unpredictable civil application requirements and the development of new technologies, the biometric industry is apposite to use the design patterns and object-oriented analysis in developing and managing such dynamic and complex systems. This article presents the use of the design patterns as a common way to organize objects to make practical design decisions helping to generate flexible, manageable, and agile biometric software architectures. First, a conceptual model is presented modeling an Electronic Fingerprint Service （EFS） for civil applications based on object-oriented design. Then the model is demonstrated by applying design patterns and shows that the system can gain the flexibility and agility to expend and adapt to new biometric technologies and applications in an Electronic Biometric Service （EBS） system. Two cases are used to demonstrate the proposed method. This analysis and design interaction leads to the application of the design patterns by reusing the object created in the EFS model. The two case studies demonstrate how design patterns applied to the EBS model and show they can achieve flexibility and object reusability （agility） while maintaining the integrity and security of the main system model.     

How Good Is Corporate Governance in China？

Based on the revised OECD Principles of Corporate Governance of 2004 and China＇s regulatory framework, we develop a corporate governance index （ CGI） to measure overall corporate governance and disclosure practices of the 100 largest listed companies in China. The results show that Chinese companies have been making progress in corporate governance reform and there is significant difference in CGI between the top and the bottom companies＇ performance. Among the six parts of CGl, Chinese listed companies perform better in disclosure and transparency, but show weakness in board of supervisor and stakeholders roles. Further tests show that the improvements in corporate governance of state-owned enterprises have resulted in some initial signs of success.     

Life Cycle of Chinas Social Security System

I. IntroductionThe establishment of the social security system has become an important component ofChinas endeavors to build an all round well-off society. Widespread discussions havebeen conducted in academic circles in China on the issues of establishment and reform ofChinas social security system. These discussions have covered a series of basic topicssuch as what sort of social security system should be established, how to establish it, andhow it should co-ordinate with the countrys econ…