Development, Governance, and Real Property Tax in China

1. Auflage 2019
ISBN: 978-3-319-95527-8
Verlag: Springer International Publishing

Buch, Englisch, 198 Seiten, Format (B × H): 153 mm x 216 mm, Gewicht: 403 g

Reihe: Politics and Development of Contemporary China

This book offers an analysis of China in its muddling through of financial reforms towards adopting a local real property tax. The research is designed to serve dual purposes. First, it is an effort to provide an independent perspective on an urgent public policy under consideration by the Chinese government and to reflect upon this policy’s process, which started over a dozen years ago yet is still in the fermenting stage with no sight of fruition. Additionally, this project is intended to share China’s experience with other developing and transitional countries, so they can discern the difficulties China has faced and understand what may entangle them in the modernization of their taxation systems.  

Zielgruppe

Research

Autoren/Hrsg.

Hou, Yilin

Fachgebiete

• Wirtschaftswissenschaften Volkswirtschaftslehre Wirtschaftspolitik, politische Ökonomie
• Sozialwissenschaften Politikwissenschaft Politikwissenschaft Allgemein Politische Studien zu einzelnen Ländern und Gebieten
• Geowissenschaften Geographie | Raumplanung Regional- & Raumplanung
• Sozialwissenschaften Politikwissenschaft Internationale Beziehungen Entwicklungspolitik, Nord-Süd Beziehungen

Inhaltsverzeichnis

Introduction.- 2. Why the Real Property Tax? A Fiscal System’s Approach.- 3. Housing Provision Reform and the Real Estate Sector.- 4. Why China Needs a Real Property Tax – Empirical Evidence.- 5. Institutional Obstacles to China in Adopting the Real Property Tax.- 6. Principles for the Design of the Real Property Tax.- 7. Strategies for Implementing the Local Real Property Tax.- 8. 8. Simulation of Tax Incidence and Redistribution Effects of the Tax Proposal.- 9. Conclusion: Towards Balanced Development and Harmonious Governance.

Über Autor(innen)

Yilin Hou is Professor of Public Administration and International Affairs and Senior Research Associate in the Center for Policy Research at the Maxwell School of Citizenship and Public Affairs at Syracuse University, USA.