1.

Record Nr.

UNINA9910338034103321

Autore

Hou Yilin

Titolo

Development, Governance, and Real Property Tax in China / / by Yilin Hou

Pubbl/distr/stampa

Cham : , : Springer International Publishing : , : Imprint : Palgrave Macmillan, , 2019

ISBN

3-319-95528-4

Edizione

[1st ed. 2019.]

Descrizione fisica

1 online resource (212 pages)

Collana

Politics and Development of Contemporary China

Disciplina

336.2220951

Soggetti

Asia - Politics and government

International economic relations

Regionalism

Economic development

Asian Politics

International Political Economy’

Development Studies

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Nota di contenuto

Introduction -- 2. Why the Real Property Tax? A Fiscal System’s Approach -- 3. Housing Provision Reform and the Real Estate Sector -- 4. Why China Needs a Real Property Tax – Empirical Evidence -- 5. Institutional Obstacles to China in Adopting the Real Property Tax -- 6. Principles for the Design of the Real Property Tax -- 7. Strategies for Implementing the Local Real Property Tax -- 8. 8. Simulation of Tax Incidence and Redistribution Effects of the Tax Proposal -- 9. Conclusion: Towards Balanced Development and Harmonious Governance.

Sommario/riassunto

This book offers an analysis of China in its muddling through of financial reforms towards adopting a local real property tax. The research is designed to serve dual purposes. First, it is an effort to provide an independent perspective on an urgent public policy under consideration by the Chinese government and to reflect upon this policy’s process, which started over a dozen years ago yet is still in the fermenting stage with no sight of fruition. Additionally, this project is



intended to share China’s experience with other developing and transitional countries, so they can discern the difficulties China has faced and understand what may entangle them in the modernization of their taxation systems. Yilin Hou is Professor of Public Administration and International Affairs and Senior Research Associate in the Center for Policy Research at the Maxwell School of Citizenship and Public Affairs at Syracuse University, USA.