Tax Reform in Rural China

Tax Reform in Rural China
Author: Hiroki Takeuchi
Publisher: Cambridge University Press
Total Pages: 255
Release: 2014-08-11
Genre: Political Science
ISBN: 1139993089

How does China maintain authoritarian rule while it is committed to market-oriented economic reforms? This book analyzes this puzzle by offering a systematic analysis of the central-local governmental relationship in rural China, focusing on rural taxation and political participation. Drawing on in-depth interviews with Chinese local officials and villagers, and combining them with game-theoretic analyses, it argues that the central government uses local governments as a target of blame for the problems that the central government has actually created. The most recent rural tax reforms, which began in 2000, were a conscious trade-off between fiscal crises and rural instability. For the central government, local fiscal crises and the lack of public goods in agricultural areas were less serious concerns than the heavy financial burdens imposed on farmers and the rural unrest that the predatory extractive behavior of local governments had generated in the 1990s, which threatened both economic reforms and authoritarian rule.

The Transformation of Governance in Rural China

The Transformation of Governance in Rural China
Author: An Chen
Publisher: Cambridge University Press
Total Pages: 409
Release: 2015
Genre: Political Science
ISBN: 1107081750

Explores the economic, social and financial changes that have transformed China's rural governance over the past twenty years.

Taxation without Representation in Contemporary Rural China

Taxation without Representation in Contemporary Rural China
Author: Thomas P. Bernstein
Publisher: Cambridge University Press
Total Pages: 302
Release: 2003-03-27
Genre: Political Science
ISBN: 1139438042

The financial burden imposed upon the Chinese farmer by local taxes has become a major source of discontent in the Chinese countryside and a worrisome source of political and social instability for the Chinese government. Bernstein and Lü examine the forms and sources of heavy, informal taxation, and shed light on how peasants defend their interests by adopting strategies of collective resistance (both peaceful and violent). Bernstein and Lü also explain why the central government, while often siding with the peasants, has not been able to solve the burden problem by instituting a sound, reliable financial system in the countryside. While the regime has, to some extent, sought to empower farmers to defend their interests - by informing them about tax rules, expanding the legal system, and instituting village elections, for example, these attempts have not yet generated enough power from 'below' to counter powerful, local official agencies.

Rural China Takes Off

Rural China Takes Off
Author: Jean C. Oi
Publisher: Univ of California Press
Total Pages: 272
Release: 1999-05-17
Genre: Business & Economics
ISBN: 0520217276

"A distinctive and important contribution."—Thomas P. Bernstein, author of Up to the Mountains and Down to the Villages

Tax Administration Reform in China

Tax Administration Reform in China
Author: John Brondolo
Publisher: International Monetary Fund
Total Pages: 67
Release: 2016-03-17
Genre: Business & Economics
ISBN: 1475523610

Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.

Capitalism with Chinese Characteristics

Capitalism with Chinese Characteristics
Author: Yasheng Huang
Publisher: Cambridge University Press
Total Pages: 560
Release: 2008-09-01
Genre: Political Science
ISBN: 1139475134

Presents a story of two Chinas – an entrepreneurial rural China and a state-controlled urban China. In the 1980s, rural China gained the upper hand. In the 1990s, urban China triumphed. In the 1990s, the Chinese state reversed many of its rural experiments, with long-lasting damage to the economy and society. A weak financial sector, income disparity, rising illiteracy, productivity slowdowns, and reduced personal income growth are the product of the capitalism with Chinese characteristics of the 1990s and beyond. While GDP grew quickly in both decades, the welfare implications of growth differed substantially. The book uses the emerging Indian miracle to debunk the widespread notion that democracy is automatically anti-growth. As the country marked its 30th anniversary of reforms in 2008, China faces some of its toughest economic challenges and substantial vulnerabilities that require fundamental institutional reforms.

China's Tax Reform Options

China's Tax Reform Options
Author: Trish Fulton
Publisher: World Scientific
Total Pages: 485
Release: 1998
Genre: Business & Economics
ISBN: 9810234473

Selected papers presented at the International Symposium on Reform of the Chinese Tax System, held at the University of Western Ontario, in London, Canada, in Aug. 1996.

China's Housing Reform and Outcomes

China's Housing Reform and Outcomes
Author: Joyce Yanyun Man
Publisher: Lincoln Inst of Land Policy
Total Pages: 260
Release: 2011
Genre: Political Science
ISBN: 9781558442115

This in-depth volume explains China's residential construction boom and reviews how some established trends are likely to challenge its housing market in coming years. It draws on household surveys and public data in China and provides important lessons about housing policy for China and other countries.

Rightful Resistance in Rural China

Rightful Resistance in Rural China
Author: Kevin J. O'Brien
Publisher: Cambridge University Press
Total Pages: 5
Release: 2006-02-13
Genre: Political Science
ISBN: 1139450980

How can the poor and weak 'work' a political system to their advantage? Drawing mainly on interviews and surveys in rural China, Kevin O'Brien and Lianjiang Li show that popular action often hinges on locating and exploiting divisions within the state. Otherwise powerless people use the rhetoric and commitments of the central government to try to fight misconduct by local officials, open up clogged channels of participation, and push back the frontiers of the permissible. This 'rightful resistance' has far-reaching implications for our understanding of contentious politics. As O'Brien and Li explore the origins, dynamics, and consequences of rightful resistance, they highlight similarities between collective action in places as varied as China, the former East Germany, and the United States, while suggesting how Chinese experiences speak to issues such as opportunities to protest, claims radicalization, tactical innovation, and the outcomes of contention.

Calamity and Reform in China

Calamity and Reform in China
Author: Dali L. Yang
Publisher: Stanford University Press
Total Pages: 375
Release: 1996
Genre: History
ISBN: 0804734704

This is the first book-length treatment of the political causes and consequences of the Great Leap Famine (1959-61), one of the worst tragedies in human history.