Wei Cui (Vancouver University of British Columbia)

The Administrative Foundations of the Chinese Fiscal State

• Broschiertes Buch

Produktbeschreibung

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.

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Produktdetails

• Cambridge Tax Law Series
• Verlag: Cambridge University Press
• Seitenzahl: 302
• Erscheinungstermin: 20. Juli 2023
• Englisch
• Abmessung: 229mm x 152mm x 16mm
• Gewicht: 446g
• ISBN-13: 9781108812153
• ISBN-10: 1108812155
• Artikelnr.: 67829867

Inhaltsangabe

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.