Administrative Foundations of the Chinese Fiscal State
Object category:
Elektronische Ressource
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Publisher:
Cambridge University Press
Ort:
Cambridge
Date:
2022
Language:
Englisch
Additional information
Abstract:
First systematic study of Chinese taxation, applying novel legal and economic analyses - an essential reference on the subject.
Cover -- Half-title page -- Series page -- Title page -- Copyright page -- Dedication -- Contents -- List of Figures -- List of Tables -- Acknowledgments -- List of Abbreviations -- Introduction -- China as an Alternative Paradigm in Revenue Mobilization -- A Perspective on China's Fiscal Politics -- State-Sponsored Social Order without Law -- Outline of Chapters -- 1 The Forgotten Reform -- An Earlier Foundation -- Reforming Administration to Enforce New Taxes -- Reform Abandoned -- Bifurcated Administration, Decentralization, and Technology Use -- 2 What Is an Audit? -- The Shrinking Tax Inspection Workforce -- The Evolutions of Self-Inspections -- Audits, Amnesties, and Pure Bargaining for Revenue -- Revenue Managers as Competing Auditors? -- 3 Atomistic Coercion -- Specialization and Span of Control -- Corruption, Familiarity, and Quasi-Compliance -- Atomism -- Coercion -- The Extensive versus Intensive Margins of Compliance -- 4 Returning Responsibilities to Taxpayers -- A Reformer's Journey -- Building Audit Functions from Scratch -- Outcomes of the New Audit System -- The Information-Compliance Dilemma -- 5 Organizing Revenue -- National Performance Metrics -- Comprehensive Department Evaluations at Provincial and City Levels -- Incentivizing Grassroots Tax Collectors -- The Political Determinants of Tax Administration -- 6 Policy Making without Information -- Dismantling the Personal Income Tax -- Whither Social Insurance? -- Endogenous Information Bottlenecks -- Muddling Up the Largest Source of Revenue -- 7 The Rhetoric of Law -- The Rules of Recognition -- Parliament -- Courts -- Central Political Authority -- 8 Varieties of State Capacity -- Law, Social Norms, and Economic Theories of Tax Compliance -- Theories of Tax and Development -- State, Statistics, and Fundamental Choices -- 9 Pivoting Away from the Rule of Law.
Cover -- Half-title page -- Series page -- Title page -- Copyright page -- Dedication -- Contents -- List of Figures -- List of Tables -- Acknowledgments -- List of Abbreviations -- Introduction -- China as an Alternative Paradigm in Revenue Mobilization -- A Perspective on China's Fiscal Politics -- State-Sponsored Social Order without Law -- Outline of Chapters -- 1 The Forgotten Reform -- An Earlier Foundation -- Reforming Administration to Enforce New Taxes -- Reform Abandoned -- Bifurcated Administration, Decentralization, and Technology Use -- 2 What Is an Audit? -- The Shrinking Tax Inspection Workforce -- The Evolutions of Self-Inspections -- Audits, Amnesties, and Pure Bargaining for Revenue -- Revenue Managers as Competing Auditors? -- 3 Atomistic Coercion -- Specialization and Span of Control -- Corruption, Familiarity, and Quasi-Compliance -- Atomism -- Coercion -- The Extensive versus Intensive Margins of Compliance -- 4 Returning Responsibilities to Taxpayers -- A Reformer's Journey -- Building Audit Functions from Scratch -- Outcomes of the New Audit System -- The Information-Compliance Dilemma -- 5 Organizing Revenue -- National Performance Metrics -- Comprehensive Department Evaluations at Provincial and City Levels -- Incentivizing Grassroots Tax Collectors -- The Political Determinants of Tax Administration -- 6 Policy Making without Information -- Dismantling the Personal Income Tax -- Whither Social Insurance? -- Endogenous Information Bottlenecks -- Muddling Up the Largest Source of Revenue -- 7 The Rhetoric of Law -- The Rules of Recognition -- Parliament -- Courts -- Central Political Authority -- 8 Varieties of State Capacity -- Law, Social Norms, and Economic Theories of Tax Compliance -- Theories of Tax and Development -- State, Statistics, and Fundamental Choices -- 9 Pivoting Away from the Rule of Law.
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Created:
2023-04-12
Last changed:
2022-04-08
Added to portal:
2023-04-12
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