Local State Capacity and Uneven Taxation across Industrial Firms  

作　　者：Linke Hou Zhikuo Liu Qi Zhang Xiaolu Zhao 

机构地区：[1]the Economic Research Center,Shandong University,China [2]China Center for Economic Studies,Fudan University,China [3]School of Economics,Ocean University of China,China

出　　处：《China & World Economy》2024年第3期191-214,共24页中国与世界经济（英文版）

基　　金：supported by the National Natural Science Foundation of China(Nos.72121005,72342030,72293565,and 72173025);Innovative Research Groups Project of the National Natural Science Foundation of China(No.72121002);the Ministry of Education of Humanities and Social Science Project of China(No.21YJA790042).

摘　　要：In this research we investigate the association between local state capacity(LSC)and effective tax burdens(ETBs)on industrial firms within counties between 1998 and 2013.The LSC measures a state's capacity for policy implementation and specifically its ability to acquire low-cost agricultural land for nonagricultural(industrial or commercial)purposes.Based on China's government-led development experience since the 1990s,we draw on two unique household survey datasets to capture LSC at county level.We find robust evidence that greater LSC was associated with much lower ETBs on large industrial firms.This taxation pattern implies local government's primary reliance on larger manufacturing firms,while the ETBs for small-and-medium enterprises are not as prominently addressed.This research highlights that LSC can affect both the amount of revenue a local government can generate and the methods it uses to collect these revenues.

关 键 词：China effective tax burdens land requisition local government local state capacity 

分 类 号：F812.42[经济管理—财政学]