Taxation and Governance in Contemporary China

Name: Taxation and Governance in Contemporary China
Brand: Cambridge University Press
Availability: OutOfStock
Rating: 5 (1 reviews)

By Changdong Zhang

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Description

In contrast to the drastic shifts in China's political landscape and society since 2012, taxation may appear as a comparatively mundane topic receiving limited attention. However, the relative stability in China's taxation system underscores its delicate role in maintaining a balance in state-society relations. The Element embarks on an exploration of China's intricate taxation system in the contemporary era, illuminating its origins and the profound reverberations on state-society relations. It shows that China's reliance on indirect taxation stems from the legacies of transitioning from a planned economy to a market-driven one as well as elaborate fiscal bargaining between the central and local governments. This strategy inadvertently heightens Chinese citizens' sensitivity to direct taxation and engenders the tragedy of the commons, leading to rising government debts and collusion by local governments and businesses that results in land expropriation, labor disputes, and environmental degradation.

Product details

Number of Pages:: 104
Release Date:: 2025-10-31
Publication Date:: 2026-01-15
Publisher:: Cambridge University Press
Languages:: Original: English
ISBN10:: 1009509721
ISBN13:: 9781009509725
Weight:: 314 g
Height:: 15.7 cm
Width:: 23.5 cm
Thickness:: 1 cm

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