Articles with the same tag -- Department of Academic Journals, SUFE

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| F812；F832

Transition in Land Financing Models and the Prevention and Control of Local Debt Risks

Under land financing models, the implicit debt of local governments not only triggers debt risks but also transmits these risks to financial markets. To prevent and control debt risks, the...

First published at: May 03, 2026

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doi:10.16538/j.cnki.jfe.20260318.401

Journal of Finance and Economics, Vol. 52, Issue 05, pp. 139 - 153

| F812

Debt Expansion, Labor Occupation Choice and Human Capital Allocation

Shao Wenbo, Li Rui, Shi Bingzhan

In recent years, a large number of highly skilled workers have poured into the public sector and non-productive monopoly state-owned enterprises represented by financial institutions, resu...

First published at: May 03, 2023

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doi:10.16538/j.cnki.jfe.20230221.305

Journal of Finance and Economics, Vol. 49, Issue 05, pp. 124 - 139

| F275;F293

Housing Purchase Restriction and Enterprise Burden: Evidence from Corporate Tax Burden and Penalty Expenditure

Cao Chunfang, Tu Manman, Xia Changyuan

Under the general tone of “housing for living in, not for speculation”, local governments have introduced corresponding purchase restriction policy to stabilize housing prices. However, ...

First published at: Nov 03, 2022

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doi:10.16538/j.cnki.jfe.20220914.301

Journal of Finance and Economics, Vol. 48, Issue 11, pp. 64 - 78,93

| F812.7

Real Estate Cycle，Local Government Fiscal Pressure and LGFVs’ Land Purchasing

Zhang Lu, Gong Gang

Since the reform of the “tax-sharing system” in 1994, the problem of “unbalanced fiscal revenue and expenditure” of local governments has increasingly become a hot ...

First published at: Jun 01, 2020

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doi:10.16538/j.cnki.jfe.2020.06.001

Journal of Finance and Economics, Vol. 46, Issue 06, pp. 4 - 18

| F037.1

Local Government Bonds, Land Finance and Systematic Financial Risk

Li Yulong

Local government debt plays an important role in promoting economic development, but with the continuous expansion of the scale of local government debt, coupled with the opacity of financ...

First published at: Sep 01, 2019

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doi:10.16538/j.cnki.jfe.2019.09.008

Journal of Finance and Economics, Vol. 45, Issue 09, pp. 100 - 113

| F301.0

The Land Finance Revenue under the “Business Tax to Value-added Tax Reform”: Constrains on the Planning Target of Construction Land

Wang Jian, Huang Jing, Wu Qun

Business Tax to Value-added Tax Reform（BTtoVAT）is the continuation and the fundamental measure of the structural tax cuts policy. On January 1, 2012, the pilot reform of BTtoVAT was init...

First published at: Jun 01, 2019

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doi:10.16538/j.cnki.jfe.2019.06.002

Journal of Finance and Economics, Vol. 45, Issue 06, pp. 17 - 28

| F812.7;F061.5

Hand in Hand, Selling the Land:Intergovernmental Cooperation and Land Allocation in China

Yu Sha, You Yu

An explanation of land conveyance is the key to the understanding of economic development in contemporary China. Current literature on this issue involves two branches:fiscal decentralizat...

First published at: Dec 03, 2017

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doi:10.16538/j.cnki.jfe.2017.12.005

Journal of Finance and Economics, Vol. 43, Issue 12, pp. 58 - 73