Taxation and governance in contemporary china
Auteur :
Lü, Xiaobo / Zhang, Changdong
Éditeur :
Cambridge University Press
ISBN :
9781009509725
Date de publication :
28 févr. 2026
Langue :
Anglais
Pays d'origine :
Grande Bretagne
This Element shows that China's reliance on indirect taxation stems from the legacies of transitioning from a planned economy to a market-driven one as well as elaborate fiscal bargaining between the central and local governments. This strategy heightens Chinese citizens' sensitivity to direct taxation.