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|a 10.1007/978-3-319-95528-5
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|a Hou, Yilin.
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|a Development, Governance, and Real Property Tax in China
|h [electronic resource] /
|c by Yilin Hou.
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|a 1st ed. 2019.
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1 |
|a Cham :
|b Springer International Publishing :
|b Imprint: Palgrave Macmillan,
|c 2019.
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|a XXII, 198 p. 18 illus., 13 illus. in color.
|b online resource.
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|a Politics and Development of Contemporary China
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|a 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.
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| 520 |
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|a 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.
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