Administrative Foundations of the Chinese Fiscal State

List of contents

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.

Summary

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.

Product details

• Authors: Wei Cui, Wei (University of British Columbia Cui, Cui Wei
• Publisher: Cambridge University Press ELT
• Languages: English
• Product format: Hardback
• Released: 28.02.2022
• EAN: 9781108491426
• ISBN: 978-1-108-49142-6
• No. of pages: 330
• Series: Cambridge Tax Law Series
• Subjects: Guides > Law, job, finance > Taxes; Social sciences, law, business > Law > International law, foreign law; BUSINESS & ECONOMICS / Public Finance, LAW / Constitutional, Public finance, Public finance and taxation, Constitutional & administrative law, Constitutional and administrative law: general