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Page 1 1 Intergovernmental fiscal reforms, expenditure assignment, and governance David Dollar and Bert Hofman 1 World Bank Office Beijing Paper Presented at the Roundtable Conference on Public Finance for a Harmonious Society Session on Expenditure Assignments within a Framework of Decentralization Beijing, June 28-27, 2006 Introduction The Tax Sharing System (TSS) Reform of 1994 brought China