The Administrative Foundations of the Chinese Fiscal State - Wei Cui

The Administrative Foundations of the Chinese Fiscal State

(Autor)

Buch | Softcover
302 Seiten
2023
Cambridge University Press (Verlag)
978-1-108-81215-3 (ISBN)
29,90 inkl. MwSt
This systematic study of Chinese taxation explains the lessons China's successful revenue-raising effort holds for developing countries, the reasons why mainstream economic theories must be revised to recognize fundamentally different types of state capacity, and the challenging questions the Chinese paradigm raises for the future of taxation.
On subjects ranging from trade to democratization, there has lately been a wave of laments about China's development belying Western expectations. Yet these disappointments often come with misunderstandings of the very institutions that China was expected to adopt. Chinese taxation offers a sharp illustration. When China introduced a tax system suited for the market economy, it fully intended tax collection to rely on self-assessment, audits, and the rule of law. But this Western approach was quickly jettisoned in favour of one that emphasized monitoring of taxpayers and ex ante interventions, at the expense of deterrence and truthful reporting norms. The Chinese approach surprisingly matches recommendations made by recent economic scholarship on tax compliance and state capacity. China's massive but little-known explorations in taxation highlight the distinct types of modern state capacity, and raise challenging questions about the future of taxation and the superiority of institutions based on rule of law.

List of figures and tables; Acknowledgements; List of abbreviations; Introduction; 1. The forgotten reform; 2. What is an audit?; 3. Atomistic coercion; 4. Returning responsibilities to taxpayers; 5. Organizing revenue; 6. Policymaking without information; 7. The rhetoric of law; 8. Varieties of state capacity; 9. Pivoting away from the rule of law; References; Index.

Erscheinungsdatum
Reihe/Serie Cambridge Tax Law Series
Zusatzinfo Worked examples or Exercises
Verlagsort Cambridge
Sprache englisch
Maße 152 x 229 mm
Gewicht 442 g
Themenwelt Recht / Steuern EU / Internationales Recht
Recht / Steuern Öffentliches Recht
Recht / Steuern Steuern / Steuerrecht
Sozialwissenschaften Politik / Verwaltung Staat / Verwaltung
Wirtschaft Volkswirtschaftslehre Wirtschaftspolitik
ISBN-10 1-108-81215-5 / 1108812155
ISBN-13 978-1-108-81215-3 / 9781108812153
Zustand Neuware
Informationen gemäß Produktsicherheitsverordnung (GPSR)
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