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This study aims to explore the underlying patterns in tax innovation. Prior studies of local sales taxes still leave a gap in the literature and render the results inconclusive because the studies cover either state level or localities within a single state for a short period. To cover the gap, we assemble a dataset of counties in all states for FY1970-2006 but focus on 12 states not threatened by intra-jurisdictional competition. Our empirical analyses yield evidence that a county adopts local sales tax for political and economic rationale rather than fiscal condition. Accordingly, regional diffusion has positive effects on local sales tax adoption in a county. These findings contribute substantively to sales tax literature while confirming policy diffusion.

This paper examines public budgeting in the first 30 years of China under central economic planning and one-party system. The research question is whether budgeting operates as it does under market economy in a democratic system. Analysis of historical documents finds that as a subordinate to central economic planning, budgeting was not able to play its functions. Though China was successful in employing all fiscal and monetary means to channel resources into targeted policy areas, budgeting was not effectively used as an administrative instrument. In the 30 years examined, the country seemed to be searching in vain for a workable budgeting system so as to avoid repeated financial frustrations.

This paper examines public budgeting in the first 30 years of China under central economic planning and one-party system. The research question is whether budgeting operates as it does under market economy in a democratic system. Analysis of historical documents finds that as a subordinate to central economic planning, budgeting was not able to play its functions. Though China was successful in employing all fiscal and monetary means to channel resources into targeted policy areas, budgeting was not effectively used as an administrative instrument. In the 30 years examined, the country seemed to be searching in vain for a workable budgeting system so as to avoid repeated financial frustrations.

Sometimes regarded as the best method of prioritizing budgetary expenditures, Zero-Based Budgeting (ZBB) was introduced into China in the early 1990s and systematically adopted since the recent budgeting reform although it has experienced numerous failures in many countries. This study examines ZBB as practiced in Hubei province in China. In Hubei, although the reformers are intended to create ZBB as a general budgeting framework, eventually, it was a Chinese style Target-Based Budgeting (TBB) rather than ZBB that has been put into place. Interestingly, ZBB has not disappeared but is deliberately applied to budgetary decisions of one type of expenditures under the Chinese style TBB. However, even in the field where ZBB is practiced, its achievements are at best moderate. The Chinese experiment of ZBB presents something new not only for the theory of ZBB but also for the budgeting literature.

The purpose of this paper is to examine the financing and provision of basic public services in China. The main issue addressed is how to reform the public finance system to achieve quality and fairness in the provision of basic public services.

Based on an historical analysis of the functional transformation of the public finance system in China and on an empirical analysis of the current public finance system and the public service provision system, a comprehensive understanding was gained about the relationship between the financing and provision of basic public services.

The paper argues that there is a close relationship between the provision of basic public services and the functional changes made to the public finance system. Based on a systematic retrospective study of the Chinese Government’s efforts to improve basic public services over the last three decades, this paper offers policy suggestions on further public finance restructuring that would support better service provision.

By analyzing issues in the public service provision system, this paper contributes to the debate about the efficiency improvement made to governmental functions in China.

To boost the fiscal revenue, i.e., government revenue over GDP and central government revenue over government total revenue, China conducted the 1994 fiscal reforms. According to some observers, the results of the initial reforms were mixed. This study reveals, contrary to most examinations of previous studies, the 1994 fiscal reforms have been an enormous success in achieving the original policy purposes, although remaining problems still present a daunting task for the Chinese government. This paper examines the factors triggering the 1994 fiscal reforms, reveals the contents and accomplishments of the reforms, explores unfinished tasks and ultimately proposes some policy implications.

Continuous knowledge contribution behaviors (CKCB) are critical for the healthy development of online medical communities (OMCs). However, it is unclear that if and how contributors' prior actions and the responses they received from the community influence the nature of their future contributions. Drawing upon the Information Systems Continuance theory and Service Feedback theory, the purpose of the study is to examine the impact of knowledge contribution performance (KCP) on doctors' CKCB. Evaluation of social motivation, financial incentive and the moderating influence of expertise level (EL) provided further insight into the pathways that motivate various forms of CKCB.

In order to better understand the CKCB of physicians in OMCs, the authors divided it into two categories: A_CKCB (active CKCB) and P_CKCB (passive CKCB). Information Systems Continuance theory and Service Feedback theory are adapted and integrated with empirical findings from previous research on OMCs to develop a model of CKCB. This study used ordinary least squares (OLS) regression to test hypotheses in the preexisting research model based on data collected from a Chinese OMC platform.

The results show that KCP helps develop several facets of CKCB. According to the findings, doctors' CKCB improved dramatically after receiving feedback from A_CKCB and P_CKCB, but feedback from peers did not promote CKCB. This study found that financial rewards only have a significant positive effect on P_CKCB, and that the level of expertise has a negative effect on the effect. The findings also demonstrated that doctors' level of expertise moderates the relationship between fA_CKCB (a comprehensive evaluation of doctors' A_CKCB) and A_CKCB.

Future studies should look at the role of self-efficacy as a mediator and attitudes as a moderator in the link between KCP and various forms of CKCB. This will help authors figure out how important KCP is for physicians' CKCB. And future research should use more than one way to gather data to prove the above roles.

This study makes a significant contribution to understanding the association between CKCB and KCP by highlighting the significance of distinguishing between the various forms of CKCB and their underlying causes.

This research has advanced both the theory and practice of OMCs' user management by illuminating the central role of KCP in this context.

This paper aims to study the impact of human resource heterogeneity on firms’ cash-holding policies.

The authors construct a proxy for human resource heterogeneity using the dissimilarity in employees’ skill structure between the firm and its peers in the same industry.

The authors report evidence that firms with heterogeneous human resources hold more cash than other firms. This effect is more pronounced in labor-intensive firms and firms more susceptible to hold-up by employees, i.e. firms located in regions with more labor disputes and firms surrounded by more external employment opportunities. In addition, the authors demonstrate that high cash holdings triggered by human resource heterogeneity reduce the scale and efficiency of firms’ capital investment.

This study highlights the role of human resource heterogeneity in determining firms’ cash policies. This paper adds to the understanding of labor adjustment costs within the firm and provides insights into firms’ cash-holding decisions.