References:

[1] Chen, F. S., and L. Gao. 2012. “Central-Local Relationship: Measuring Fiscal Decentralization and Re-accessing Its Mechanism.”

Management World, 6: 43-59.

[2] Cheung, S. N. S. 2009. The Economic System of China. Beijing: CITIC Press.

[3] Davoodi, H., and H. Zou. 1998. “Fiscal Decentralization and Economic Growth: A Cross-country Study.” Journal of Urban economics,

43: 244-257.

[4] Gao, P. 2008. “Public Finance: Definition and Evolution.” Economic Research Journal, 12: 4-16.

[5] Jia, J., Y. Zhang, and J. Guo. 2013. “The Fiscal System Reform on Direct Province Control of Counties, Counties' Economic Growth and the Overcome of Fiscal Difficulties.” China Soft Science, 6: 22-29.

[6] Li, M., H. Li, and X. Su. 2011. “The Fiscal Decentralization, the Institutional Supply, and the Political Governance in China's Rural Grass-roots Units.” Management World, 2: 49-60.

[7] Li, P., H. Xu, and C. Li. 2010. Concise Diagram for China's Fiscal System. Beijing: China Financial and Economic Publishing House. [8] Lin, J. Y., and Z. Liu. 2000. “China's Fiscal Decentralization and Economic Growth.” Journal of Peking University (Humanities and Social Sciences), 4: 5-17.

[9] Liu, C., K. Qiao, and L. Zhou. 2014. “Different Effects of Administrative and Fiscal Decentralization: Empirical Evidence from China's Counties.” Journal of World Economy, 10: 123-144.

[10] Lou, J. 2013. Rethinking of Intergovernmental Fiscal Relations in China. Beijing: China Financial and Economic Publishing House. [11] Lv, B. 2009. “Allocation Choice and Fiscal Influence of Intergovernmental Tax Decentralization.” Economic Research Journal, 6: 16-27. [12] Lv, B., G. Ma, and J. Mao. 2016. “Tax Sharing and Tax Rate: From Government to Entrepreneurs.” Economic Research Journal, 7: 13

28.

[13] Lv, B., and H. Nie. 2014. “Flexible Sharing Contracts: The Contract and Economic Performance of China's Tax-sharing System.”

Economic Theory and Business Management, 7: 43-50.

[14] Mao, J., B. Lv, and G. Ma. 2015. “Transfer and Government Expansion: A Study Based on the Price Effect.” Management World, 7: 29

41.

[15] Mao, J., D. Wang, and C. Bai. 2012. “Poverty Reduction Policies and Local Government Public Spending: An Empirical Study Based on

the 8-7 Plan.” China Economic Quarterly, 11(4): 1365-1388.

[16] Qiao, B., J. Martinez- Vazquez, and Y. Xu. 2008. “The Tradeoff between Growth and Equity in Decentralization Policy: China's

Experience.” Journal of Development Economics, 86: 112-128.

[17] Stefan, B. 2013. “Fiscal Incentives, Public Spending, and Productivity – County-Level Evidence from a Chinese Province.” World

Development, 46: 92-103.

[18] Wu, M., and W. Wang. 2011. “How to Explain Fiscal Decentralization under Provincial Level: A Study Based on China's Empirical

Data.” Comparative Economic and Social Systems, 6: 62-72.

[19] Xie, X. 2008. Thirty Years of China's Public Finance and Reform and Opening. Beijing: China Financial and Economic Publishing

House.

[20] Xu, Y., and B. Qiao. 2012. “Measuring Degrees of Fiscal Decentralization: Theory and China Experience from 1985 to 2007.” Economic Research Journal, 10: 4-13.

[21] Yin, H., and L. Yang. 2014. “Research into the Responsiveness of Local Government Finance to Resident Preferences.” Social Sciences in China, 5: 96-115.

[22] Zhang, G. 2011. “Measuring China's Fiscal Decentralization.” Comparative Economic and Social Systems, 6: 48-61.

[23] Zhang, T., and H. Zou. 1998. “Fiscal decentralization, public spending, and economic growth in China.” Journal of Public Economics,

67: 221-240.

[24] Zhou, L., and M. Wu. 2015. “Tax Sharing Rates among Sub-provincial Governments in China: Facts and Explanation.” Journal of Financial Research, 10: 64-80.