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Money matters;local government finance in the people's republic of china.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Asian Development Bank
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Oakland : O Books Sun & Moon
Temas:
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Cover; Contents; Figures and Tables; Figures; A: Aggregate Trends in Public Finances; B: Key Public Finance Initiatives of the Third Plenum; C: ADB's Suggestions on Local Government Financing; D: ADB's Suggestions on Budget Improvements; E: ADB's Suggestions on Tax Reform; F: ADB's Suggestions on Fiscal Decentralization; 2.1 Central and Local Government Tax Revenue and Expenditure; 2.2 Government Debt, as of mid-2013; 2.3 Growth in Local Government Debt; 2.4 Local Government Explicit Debt and Other Obligations; 2.5 Debt Projections, by Scenario (ratio to GDP, %)
  • 2.6 Local Government Debt, by Source and Borrower, as of mid-20132.7 Typical Structure of a Local Government Investment Vehic; 2.8 Gross Proceeds from Land-Based Financing; 2.9 Growth of Local Bond Financing, CNY billion; 2.10 Consequences of Implicit Guarantees; 4.1 Sources of Revenue, 2013; 4.2 Business Tax Revenue; 4.3 Domestic Revenue from Value-Added Tax; 4.4 Property Tax Revenue, 2013; 4.5 Domestic Consumption Tax Revenue; 4.6 Energy Subsidies, 2011; 4.7 Projected Road Revenue and Expenditure; 4.8 Resource Tax Revenue, 2013 (percent); 4.9 Enterprise Income Tax Revenue
  • 4.10 Personal Income Tax Revenue5.1 International Comparisons of Decentralization; 5.2 Government Expenditure, by Function, 2013; 5.3 Tax Revenue and Expenditure by Province, 2012; 5.4 Variation in Tax Revenue between Provinces; 5.5 Transfers and Gross Regional Product, by Province, 2012; 6.1 Key Public Finance Initiatives of the Third Plenum; A2.1 Vertical Structure of Government in the PRC; A2.2 Distribution of Expenditure by Level of Government in 2009 (percent); Tables; 2.1 Debt Sustainability Indicators in the US States; 2.2 Sample Indicators for an Early-Warning System in the PRC
  • 2.3 Main Types of Public-Private Partnerships6.1 Suggested Actions for Public Finance Reform; A2.1 Resource Tax Reform of 2011; A2.2 Revenue, 2013; A2.3 Distribution of Tax Sources, by Level of Subnational Government, 2009; A2.4 Assignment of Key Taxes, 2013; A2.5 Taxes and Other Sources of Revenue, by Level of Government, 2009; A2.6 Intergovernmental Transfers from the Central Government, 2012; Boxes; 2.1 Revenue Bonds versus Budget-Backed Bonds; 2.2 Brazil's Approach to Local Government Borrowing; 3.1 The Three Steps in Budget Preparation under Hebei's Medium-Term Expenditure Framework
  • 3.2 How Public-Private Partnerships Can Improve Budget Outcomes4.1 Different Roles of Taxation; 4.2 Key Lessons from Tax Reform; 4.3 Difficulty of Applying Value-Added Tax to Financial Services; 4.4 International Approaches to Applying the Value-Added Tax to Financial Services; 4.5 Lessons from International Experience with Property Taxes; 5.1 Some Empirical Observations; Foreword; Acknowledgments; Abbreviations; Summary; I. Introduction; II. Standardizing Local Government Financing; A. Introduction; B. State of Play; C. Established Financing Instruments