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我国地区间财政努力度差异研究 被引量:14

Empirical Research on the Fiscal Effort Disparity among Regions in China
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摘要 缩小地区间财力差异是我国完善社会主义市场经济体制和建设和谐社会的客观要求,而地区间财政努力度差异是造成我国目前财力差异过大的一个重要原因。因此,在治理地区间过大的财力差异时,除了完善财政转移支付制度外,还应重视地区间财政努力度差异的缩小。
作者 张伦伦
出处 《财经问题研究》 CSSCI 北大核心 2006年第5期63-67,共5页 Research On Financial and Economic Issues
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参考文献11

  • 1SergⅡ Slukhai,2003.Dilemmas and Compromises:Fiscal Equalization in Transition Countries.First Published in 2003 by Local Government and Public Reform Initiative, Open Society Institute - Budapest.
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  • 7葛乃旭.重建我国政府间转移支付制度的构想[J].财贸经济,2005,26(1):61-67. 被引量:54
  • 8Lotz, J. R. and E. R. Morss, 1967, Measuring Tax Effort in Developing Countries, IMF Staff Papers, Vol. ⅩⅣ.
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