{"id":"https://openalex.org/W2034484633","doi":"https://doi.org/10.1017/s0305741000019275","title":"Into the Trap of Strengthening State Capacity: China's Tax-Assignment Reform","display_name":"Into the Trap of Strengthening State Capacity: China's Tax-Assignment Reform","publication_year":2000,"publication_date":"2000-12-01","ids":{"openalex":"https://openalex.org/W2034484633","doi":"https://doi.org/10.1017/s0305741000019275","mag":"2034484633"},"language":"en","primary_location":{"id":"doi:10.1017/s0305741000019275","doi":"https://doi.org/10.1017/s0305741000019275","is_oa":false,"landing_page_url":"https://doi.org/10.1017/s0305741000019275","pdf_url":null,"source":{"id":"https://openalex.org/S12189451","display_name":"The China Quarterly","issn_l":"0009-4439","issn":["0009-4439","0305-7410","1468-2648"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","jufo-2","norway-2","poland-140","russia-white-list-1"],"host_organization":"https://openalex.org/P4310311721","host_organization_name":"Cambridge University Press","host_organization_lineage":["https://openalex.org/P4310311721","https://openalex.org/P4310311702"],"host_organization_lineage_names":["Cambridge University Press","University of Cambridge"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The China Quarterly","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5032607354","display_name":"Pak K. Lee","orcid":"https://orcid.org/0000-0002-1592-7277","observed_orcids":["https://orcid.org/0000-0002-1592-7277"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Pak K. Lee","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5032607354"],"corresponding_institution_ids":[],"apc_list":{"value":3550,"currency":"USD","value_usd":3550},"apc_paid":null,"fwci":59.3495,"has_fulltext":false,"cited_by_count":58,"citation_normalized_percentile":{"value":0.9971569,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":95},"biblio":{"volume":"164","issue":null,"first_page":"1007","last_page":"1024"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.9901999831199646,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.9901999831199646,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10628","display_name":"China's Socioeconomic Reforms and Governance","score":0.008200000040233135,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11621","display_name":"Fiscal Policies and Political Economy","score":0.00039999998989515007,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/fiscal-decentralization","display_name":"fiscal decentralization","score":0.8199999928474426},{"id":"https://openalex.org/keywords/state-capacity","display_name":"state capacity","score":0.6489999890327454},{"id":"https://openalex.org/keywords/fiscal-federalism","display_name":"fiscal federalism","score":0.6079999804496765},{"id":"https://openalex.org/keywords/revenue-sharing","display_name":"revenue sharing","score":0.5690000057220459},{"id":"https://openalex.org/keywords/municipal-finance","display_name":"local government finance","score":0.5320000052452087},{"id":"https://openalex.org/keywords/1994-tax-reform","display_name":"1994 tax reform","score":0.7960000038146973}],"concepts":[{"id":"https://openalex.org/C62908951","wikidata":"https://www.wikidata.org/wiki/Q1320217","display_name":"Central government","level":3,"score":0.6819872260093689},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.5957860946655273},{"id":"https://openalex.org/C191935318","wikidata":"https://www.wikidata.org/wiki/Q148","display_name":"China","level":2,"score":0.5838689804077148},{"id":"https://openalex.org/C48103436","wikidata":"https://www.wikidata.org/wiki/Q599031","display_name":"State (computer science)","level":2,"score":0.5101509690284729},{"id":"https://openalex.org/C12017312","wikidata":"https://www.wikidata.org/wiki/Q3740872","display_name":"Fiscal federalism","level":3,"score":0.5014712810516357},{"id":"https://openalex.org/C105639569","wikidata":"https://www.wikidata.org/wiki/Q582577","display_name":"Economic policy","level":1,"score":0.49211257696151733},{"id":"https://openalex.org/C2780964353","wikidata":"https://www.wikidata.org/wiki/Q7318025","display_name":"Revenue sharing","level":3,"score":0.4753379821777344},{"id":"https://openalex.org/C542948173","wikidata":"https://www.wikidata.org/wiki/Q6186","display_name":"Communism","level":3,"score":0.46643829345703125},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.46019601821899414},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4223247766494751},{"id":"https://openalex.org/C2778719706","wikidata":"https://www.wikidata.org/wiki/Q6501447","display_name":"Local government","level":2,"score":0.414799302816391},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.39135006070137024},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2546785771846771},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.24811619520187378},{"id":"https://openalex.org/C3116431","wikidata":"https://www.wikidata.org/wiki/Q31728","display_name":"Public administration","level":1,"score":0.22192850708961487},{"id":"https://openalex.org/C34447519","wikidata":"https://www.wikidata.org/wiki/Q179522","display_name":"Market economy","level":1,"score":0.19732296466827393},{"id":"https://openalex.org/C136810230","wikidata":"https://www.wikidata.org/wiki/Q188961","display_name":"Decentralization","level":2,"score":0.15890094637870789},{"id":"https://openalex.org/C11413529","wikidata":"https://www.wikidata.org/wiki/Q8366","display_name":"Algorithm","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1017/s0305741000019275","doi":"https://doi.org/10.1017/s0305741000019275","is_oa":false,"landing_page_url":"https://doi.org/10.1017/s0305741000019275","pdf_url":null,"source":{"id":"https://openalex.org/S12189451","display_name":"The China Quarterly","issn_l":"0009-4439","issn":["0009-4439","0305-7410","1468-2648"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","jufo-2","norway-2","poland-140","russia-white-list-1"],"host_organization":"https://openalex.org/P4310311721","host_organization_name":"Cambridge University Press","host_organization_lineage":["https://openalex.org/P4310311721","https://openalex.org/P4310311702"],"host_organization_lineage_names":["Cambridge University Press","University of Cambridge"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The China Quarterly","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.47620001435279846,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":52,"referenced_works":["https://openalex.org/W319658311","https://openalex.org/W579318926","https://openalex.org/W593498367","https://openalex.org/W613180600","https://openalex.org/W1548771937","https://openalex.org/W1969547637","https://openalex.org/W1970025260","https://openalex.org/W1973653106","https://openalex.org/W1975101415","https://openalex.org/W1991348988","https://openalex.org/W2015014981","https://openalex.org/W2021098161","https://openalex.org/W2023330715","https://openalex.org/W2031864657","https://openalex.org/W2038359347","https://openalex.org/W2039976967","https://openalex.org/W2040162670","https://openalex.org/W2040327644","https://openalex.org/W2054595616","https://openalex.org/W2057397751","https://openalex.org/W2076588514","https://openalex.org/W2078422482","https://openalex.org/W2091632737","https://openalex.org/W2093096342","https://openalex.org/W2095456486","https://openalex.org/W2101826381","https://openalex.org/W2142276578","https://openalex.org/W2148223371","https://openalex.org/W2150395925","https://openalex.org/W2318823374","https://openalex.org/W2321354014","https://openalex.org/W2321523954","https://openalex.org/W2334005554","https://openalex.org/W2377118506","https://openalex.org/W2626060119","https://openalex.org/W2802300283","https://openalex.org/W3139741653","https://openalex.org/W4232430457","https://openalex.org/W4233545780","https://openalex.org/W4234947459","https://openalex.org/W4241320440","https://openalex.org/W4242232538","https://openalex.org/W4250614820","https://openalex.org/W4250697200","https://openalex.org/W4254001677","https://openalex.org/W4254357925","https://openalex.org/W4285719527","https://openalex.org/W4299582745","https://openalex.org/W4302409770","https://openalex.org/W4388113428","https://openalex.org/W6600013530","https://openalex.org/W6600109629"],"related_works":["https://openalex.org/W2292818325","https://openalex.org/W4254801595","https://openalex.org/W7110668825","https://openalex.org/W2306425067","https://openalex.org/W2388739341","https://openalex.org/W2026073897","https://openalex.org/W4242571184","https://openalex.org/W2299534362","https://openalex.org/W3145434880","https://openalex.org/W4238815828"],"abstract_inverted_index":{"The":[0],"Third":[1],"Plenum":[2],"of":[3,8,24,56,82,97],"the":[4,9,30,32,37,43,54,63,71,76,95,101,109],"14th":[5],"Central":[6],"Committee":[7],"Chinese":[10],"Communist":[11],"Party":[12],"(CCP)":[13],"in":[14,18,51,100],"November":[15],"1993":[16],"decided":[17],"principle":[19],"for":[20,60],"a":[21,86],"comprehensive":[22],"reform":[23,72],"central-provincial":[25,68],"fiscal":[26,39,78,98,115],"relations.":[27],"Soon":[28],"after":[29],"Plenum,":[31],"central":[33,64,112],"government":[34],"announced":[35],"that":[36],"new":[38],"system,":[40],"known":[41],"as":[42],"tax-assignment":[44],"system":[45,81,89],"(fenshuizhi),":[46],"would":[47],"be":[48],"implemented":[49],"nation-wide":[50],"1994.":[52],"With":[53],"aim":[55],"providing":[57],"adequate":[58],"revenues":[59],"government,":[61,65],"particularly":[62],"by":[66],"revamping":[67],"revenue-sharing":[69],"arrangements,":[70],"is":[73],"to":[74,85,92],"\u201c[change]":[75],"current":[77],"contractual":[79],"responsibility":[80],"local":[83,114],"authorities":[84],"tax":[87],"assignment":[88],"\u2026\u201d":[90],"and":[91,106,113],"\u201cgradually":[93],"increase":[94],"percentage":[96],"income":[99],"gross":[102],"national":[103],"product":[104],"(GNP)":[105],"rationally":[107],"determine":[108],"proportion":[110],"between":[111],"income.\u201d":[116]},"counts_by_year":[{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2013,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}
