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Author: Wei Cui
Publisher:
ISBN: 9781108868648
Category : Tax administration and procedure
Languages : en
Pages :
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Book Description
"China's staggering economic growth in the last 40 years is one of the most fascinating and important stories of social change in recent world history. Social scientists from around the globe have produced vast literatures to explore the story's countless dimensions. Invariably, the government's actions lie at the center of the narratives that emerge. The Chinese state nurtured the early growth of private entrepreneurship in township and village enterprises. It made dazzling investments in infrastructure projects and is responsible for a model of investment-led economic growth that dominates to the present day. It has tried, although with various degrees of success, to either build or revamp gigantic systems of public education and public health, of old-age, medical, and unemployment insurance, and of poverty assistance. China has, of course, also expanded its military power and foreign operations. To do all these and many other things, the Chinese government has had to accumulate and deploy vast amounts of social resources. Certainly, it has done so partly by exercising control over the nation's banking sector, manipulating its capital markets, and owning large quantities of productive assets through state-owned enterprises. Yet these forms of state ownership and state control are dwarfed by the government's most important access to social resources: the power of taxation"--
Author: Wei Cui
Publisher:
ISBN: 9781108868648
Category : Tax administration and procedure
Languages : en
Pages :
Get Book Here
Book Description
"China's staggering economic growth in the last 40 years is one of the most fascinating and important stories of social change in recent world history. Social scientists from around the globe have produced vast literatures to explore the story's countless dimensions. Invariably, the government's actions lie at the center of the narratives that emerge. The Chinese state nurtured the early growth of private entrepreneurship in township and village enterprises. It made dazzling investments in infrastructure projects and is responsible for a model of investment-led economic growth that dominates to the present day. It has tried, although with various degrees of success, to either build or revamp gigantic systems of public education and public health, of old-age, medical, and unemployment insurance, and of poverty assistance. China has, of course, also expanded its military power and foreign operations. To do all these and many other things, the Chinese government has had to accumulate and deploy vast amounts of social resources. Certainly, it has done so partly by exercising control over the nation's banking sector, manipulating its capital markets, and owning large quantities of productive assets through state-owned enterprises. Yet these forms of state ownership and state control are dwarfed by the government's most important access to social resources: the power of taxation"--
Author: Wei Cui
Publisher: Cambridge University Press
ISBN: 1108491421
Category : Business & Economics
Languages : en
Pages : 303
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Book Description
First systematic study of Chinese taxation, applying novel legal and economic analyses - an essential reference on the subject.
Author: Wei Cui
Publisher: Cambridge University Press
ISBN: 1108865054
Category : Law
Languages : en
Pages : 303
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Book Description
On subjects ranging from trade to democratization, there has lately been a wave of laments about China's development belying Western expectations. Yet these disappointments often come with misunderstandings of the very institutions that China was expected to adopt. Chinese taxation offers a sharp illustration. When China introduced a tax system suited for the market economy, it fully intended tax collection to rely on self-assessment, audits, and the rule of law. But this Western approach was quickly jettisoned in favour of one that emphasized monitoring of taxpayers and ex ante interventions, at the expense of deterrence and truthful reporting norms. The Chinese approach surprisingly matches recommendations made by recent economic scholarship on tax compliance and state capacity. China's massive but little-known explorations in taxation highlight the distinct types of modern state capacity, and raise challenging questions about the future of taxation and the superiority of institutions based on rule of law.
Author: Bartolomé Yun-Casalilla
Publisher: Cambridge University Press
ISBN: 1107013518
Category : Business & Economics
Languages : en
Pages : 495
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Book Description
Leading economic historians present a groundbreaking series of country case studies exploring the formation of fiscal states in Eurasia.
Author: Carla De Pietro
Publisher: Kluwer Law International B.V.
ISBN: 9403532076
Category : Law
Languages : en
Pages : 625
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Book Description
To some extent, because of his overlapping careers in academia and politics, the renowned tax scholar Peter Essers is known for his influential insight that ‘the effects of taxation on the political balance of power, and vice versa, are always interlinked with other phenomena, such as wars, crises, religious developments and inequalities in society’. In this widely ranging festschrift, thirty-six prominent tax scholars from all across Europe examine the legacy of Peter Essers’ research interests, from the larger philosophical, political, and social factors driving tax history to the reality of the taxing State as experienced by taxpayers and tax officials. The book’s outstanding overview of the most relevant technical and policy aspects of European and international taxation includes deeply thoughtful chapters on such topics and issues as the following: developing sustainable corporate tax governance; tax whistleblowing; transfer pricing; balancing qualitative and quantitative approaches to tax research; necessity to reach something close to ‘equal treatment’ between the upper and lower social classes; consent and democracy; tax rebellions; tax evasion and tax avoidance; taxation of cross-border remote workers and their employers; mitigation of double taxation of income earned by entertainers and sportspersons; and the international tax treaty network. More than a homage to this scholar’s far-reaching contributions, this book is remarkable for the variety and academic rigour of the chapters. The understanding its authors provide of both the broad contours and the intricacies of European and international taxation will be of inestimable value to tax practitioners, policymakers, tax consultants, and academics, as well as interested researchers in economics, political science, and sociology.
Author: Alan Schenk
Publisher: Cambridge University Press
ISBN: 9780521851121
Category : Law
Languages : en
Pages : 560
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Book Description
This book integrates legal, economic, and administrative materials about value added tax. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations from all areas of the world. It also serves as a resource for tax practitioners and government officials that must grapple with issues under their VAT or their prospective VAT. The comparative presentation of this volume offers an analysis of policy issues relating to tax structure and tax base as well as insights into how cases arising out of VAT disputes have been resolved. The authors have expanded the coverage to include new VAT related developments in Europe, Asia, Africa and Australia. A chapter on financial services has been added as well as an analysis of significant new cases.
Author: Prasenjit Duara
Publisher: Stanford University Press
ISBN: 0804765588
Category : Social Science
Languages : en
Pages : 688
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Book Description
In the early twentieth century, the Chinese state made strenuous efforts to broaden and deepen its authority over rural society. This book is an ambitious attempt to offer both a method and a framework for analyzing Chinese social history in the state-making era. The author constructs a prismatic view of village-level society that shows how marketing, kinship, water control, temple patronage, and other structures of human interaction overlapped to form what he calls the cultural nexus of power in local society. The author's concept of the cultural nexus and his tracing of how it was altered enables us for the first time to grapple with change at the village level in all its complexity. The author asserts that the growth of the state transformed and delegitimized the traditional cultural nexus during the Republican era, particularly in the realm of village leadership and finances. Thus, the expansion of state power was ultimately and paradoxically responsible for the revolution in China as it eroded the foundations of village life, leaving nothing in its place. The problems of state-making in China were different from those of eighteenth- and nineteenth-century Europe; the Chinese experience heralds the process that would become increasingly common in the emergent states of the developing world under the very different circumstances of the twentieth century.
Author: Victoria Tin-bor Hui
Publisher: Cambridge University Press
ISBN: 9780521525763
Category : Political Science
Languages : en
Pages : 310
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Book Description
There is a common belief that the system of sovereign territorial states and the roots of liberal democracy are unique to European civilization and alien to non-Western cultures. The view has generated popular cynicism about democracy promotion in general and China's prospect for democratization in particular. This book demonstrates that China in the Spring and Autumn and Warring States periods (656-221 BC) consisted of a system of sovereign territorial states similar to Europe in the early modern period. It examines why China and Europe shared similar processes but experienced opposite outcomes.
Author: Isaac William Martin
Publisher: Cambridge University Press
ISBN: 0521494273
Category : Business & Economics
Languages : en
Pages : 329
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Book Description
This volume presents sixteen essays by comparative historical scholars who offer a survey of the new fiscal sociology.
Author: Barry Naughton
Publisher: Cambridge University Press
ISBN: 1107081068
Category : Business & Economics
Languages : en
Pages : 297
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Book Description
This volume explores how Chinese institutions have adapted to the new challenges of 'state capitalism'.
