The Administrative Foundations of the Chinese Fiscal State

The Administrative Foundations of the Chinese Fiscal State
Author: Wei Cui
Publisher:
Total Pages:
Release: 2022
Genre: Tax administration and procedure
ISBN: 9781108868648

"China's staggering economic growth in the last 40 years is one of the most fascinating and important stories of social change in recent world history. Social scientists from around the globe have produced vast literatures to explore the story's countless dimensions. Invariably, the government's actions lie at the center of the narratives that emerge. The Chinese state nurtured the early growth of private entrepreneurship in township and village enterprises. It made dazzling investments in infrastructure projects and is responsible for a model of investment-led economic growth that dominates to the present day. It has tried, although with various degrees of success, to either build or revamp gigantic systems of public education and public health, of old-age, medical, and unemployment insurance, and of poverty assistance. China has, of course, also expanded its military power and foreign operations. To do all these and many other things, the Chinese government has had to accumulate and deploy vast amounts of social resources. Certainly, it has done so partly by exercising control over the nation's banking sector, manipulating its capital markets, and owning large quantities of productive assets through state-owned enterprises. Yet these forms of state ownership and state control are dwarfed by the government's most important access to social resources: the power of taxation"--

The Administrative Foundations of the Chinese Fiscal State

The Administrative Foundations of the Chinese Fiscal State
Author: Wei Cui
Publisher: Cambridge University Press
Total Pages: 303
Release: 2022-03-31
Genre: Law
ISBN: 1108865054

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.

The Rise of Fiscal States

The Rise of Fiscal States
Author: Bartolomé Yun-Casalilla
Publisher: Cambridge University Press
Total Pages: 495
Release: 2012-05-24
Genre: Business & Economics
ISBN: 1107013518

Leading economic historians present a groundbreaking series of country case studies exploring the formation of fiscal states in Eurasia.

Taxation, Citizenship and Democracy in the 21st Century

Taxation, Citizenship and Democracy in the 21st Century
Author: Yvette Lind
Publisher: Edward Elgar Publishing
Total Pages: 267
Release: 2024-07-05
Genre: Law
ISBN: 1035329131

Proposing innovative ideas on the links between taxation, citizenship and democracy, this multidisciplinary book contributes to ongoing research and scholarship by emphasizing the importance of taxes to the functioning of democracy.

Tax and Government in the 21st Century

Tax and Government in the 21st Century
Author: Miranda Stewart
Publisher: Cambridge University Press
Total Pages: 433
Release: 2022-09-08
Genre: Law
ISBN: 1009302442

With an accessible style and clear structure, Miranda Stewart explains how taxation finances government in the twenty-first century, exploring tax law in its historical, economic, and social context. Today, democratic tax states face an array of challenges, including the changing nature of work, the digitalisation and globalisation of the economy, and rebuilding after the fiscal crisis of the COVID-19 pandemic. Stewart demonstrates the centrality of taxation for government budgets and explains key tax principles of equity, efficiency and administration. Presenting examples from a wide range of jurisdictions and international developments, Stewart shows how tax policy and law operate in our everyday lives, ranging from family and working life to taxing multinational enterprises in the global digital economy. Employing an interdisciplinary approach to the history and future of taxation law and policy, this is a valuable resource for legal scholars, practitioners and policy makers.

A Journey Through European and International Taxation

A Journey Through European and International Taxation
Author: Carla De Pietro
Publisher: Kluwer Law International B.V.
Total Pages: 625
Release: 2024-03-06
Genre: Law
ISBN: 9403532076

To some extent, because of his overlapping careers in academia and politics, the renowned tax scholar Peter Essers is known for his influential insight that ‘the effects of taxation on the political balance of power, and vice versa, are always interlinked with other phenomena, such as wars, crises, religious developments and inequalities in society’. In this widely ranging festschrift, thirty-six prominent tax scholars from all across Europe examine the legacy of Peter Essers’ research interests, from the larger philosophical, political, and social factors driving tax history to the reality of the taxing State as experienced by taxpayers and tax officials. The book’s outstanding overview of the most relevant technical and policy aspects of European and international taxation includes deeply thoughtful chapters on such topics and issues as the following: developing sustainable corporate tax governance; tax whistleblowing; transfer pricing; balancing qualitative and quantitative approaches to tax research; necessity to reach something close to ‘equal treatment’ between the upper and lower social classes; consent and democracy; tax rebellions; tax evasion and tax avoidance; taxation of cross-border remote workers and their employers; mitigation of double taxation of income earned by entertainers and sportspersons; and the international tax treaty network. More than a homage to this scholar’s far-reaching contributions, this book is remarkable for the variety and academic rigour of the chapters. The understanding its authors provide of both the broad contours and the intricacies of European and international taxation will be of inestimable value to tax practitioners, policymakers, tax consultants, and academics, as well as interested researchers in economics, political science, and sociology.

The Political Economy of Making and Implementing Social Policy in China

The Political Economy of Making and Implementing Social Policy in China
Author: Jiwei Qian
Publisher: Springer Nature
Total Pages: 212
Release: 2021-09-28
Genre: Political Science
ISBN: 981165025X

This book explores the institutional factors in social policymaking and implementation in China. From the performance evaluation system for local cadres to the intergovernmental fiscal system, local policy experimentation, logrolling among government departments, and the “top-level” design, there are a number of factors that make policy in China less than straightforward. The book argues that it is bureaucratic incentive structure lead to a fragmented and stratified welfare system in China. Using a variety of Chinese- and English-language sources, including central and local government documents, budgetary data, household surveys, media databases, etc., this book covers the development of China’s pensions, health insurance, unemployment insurance, and social assistance programs since the 1990s, with a focus on initiatives since the outbreak of the COVID-19 pandemic. Providing a deeper understanding of policymaking and implementation in China, this book interests scholars of public administration, political economy, Asian politics, and social development.

Culture, Power, and the State

Culture, Power, and the State
Author: Prasenjit Duara
Publisher: Stanford University Press
Total Pages: 688
Release: 1991-04-01
Genre: Social Science
ISBN: 0804765588

In the early twentieth century, the Chinese state made strenuous efforts to broaden and deepen its authority over rural society. This book is an ambitious attempt to offer both a method and a framework for analyzing Chinese social history in the state-making era. The author constructs a prismatic view of village-level society that shows how marketing, kinship, water control, temple patronage, and other structures of human interaction overlapped to form what he calls the cultural nexus of power in local society. The author's concept of the cultural nexus and his tracing of how it was altered enables us for the first time to grapple with change at the village level in all its complexity. The author asserts that the growth of the state transformed and delegitimized the traditional cultural nexus during the Republican era, particularly in the realm of village leadership and finances. Thus, the expansion of state power was ultimately and paradoxically responsible for the revolution in China as it eroded the foundations of village life, leaving nothing in its place. The problems of state-making in China were different from those of eighteenth- and nineteenth-century Europe; the Chinese experience heralds the process that would become increasingly common in the emergent states of the developing world under the very different circumstances of the twentieth century.

Value Added Tax

Value Added Tax
Author: Alan Schenk
Publisher: Cambridge University Press
Total Pages: 560
Release: 2007-01-22
Genre: Law
ISBN: 9780521851121

This book integrates legal, economic, and administrative materials about value added tax. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations from all areas of the world. It also serves as a resource for tax practitioners and government officials that must grapple with issues under their VAT or their prospective VAT. The comparative presentation of this volume offers an analysis of policy issues relating to tax structure and tax base as well as insights into how cases arising out of VAT disputes have been resolved. The authors have expanded the coverage to include new VAT related developments in Europe, Asia, Africa and Australia. A chapter on financial services has been added as well as an analysis of significant new cases.