000			01452nab a2200229 c 4500
999			_c150499 _d150499
003			ES-MaIEF
005			20250325171607.0
007			ta
008			250325t2024 gw ||||| |||| 00| 0 eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_972467 _aZhang, Jiakai
245	1	0	_aThe impact of fiscal inequality on economic growth _bevidence from shifts in China’s fiscal system _c Jiakai Zhang
504			_aBibliografía
520			_aThis paper examines how fiscal inequality affects regional economic growth in China through two fiscal systems using an event-study approach. The »event« is the 1994 taxsharing reform that transitioned from the Fiscal Responsibility System (1987-1993) to the Tax Sharing System (1994-present). It presents three primary findings: Firstly, fiscal inequality positively impacts economic growth before 1994, but the effects become negative, albeit close to zero, thereafter. Secondly, there is no significant economic growth gap between »rich« and »poor« provinces before 1994; however, this gap widens post-1994. Finally, the use of extra-budgetary funds does not mitigate the economic growth gap.
650		4	_942588 _aDESIGUALDAD
650		4	_950224 _aDESARROLLO ECONOMICO
650		4	_948426 _aSISTEMA FISCAL
650		4	_948131 _aPRESUPUESTOS
650		4	_933911 _aCHINA
773	0		_9173206 _oOP 207/2024/4 _tFinanzArchiv _w(IEF)21244 _x 0015-2218 _g v. 80, n. 4, December 2024, p. 412-438
942			_cART