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The property tax in China [electronic resource] : history, pilots, and prospects

The property tax in China [electronic resource] : history, pilots, and prospects

자료유형
E-Book(소장)
개인저자
Hou, Yilin. Ren, Qiang. Zhang, Ping.
서명 / 저자사항
The property tax in China [electronic resource] : history, pilots, and prospects / Yilin Hou, Qiang Ren, Ping Zhang.
발행사항
Cham :   Springer International Publishing :   Imprint: Springer,   2015.  
형태사항
1 online resource (xvii, 186 p.) : ill. (some col.).
총서사항
Development and governance ;1
ISBN
9783319100494
요약
This monograph offers a detailed analysis of the creation, pilot implementation, and possible wide adoption of the real property tax at the local level in China. Starting in 2003, as China’s economy gradually recovered from the Asian financial crisis that started in 1998, the real property market entered a period of rapid expansion, followed immediately by rampant speculation, rising housing costs, and official corruption. Over the last ten years, the price of real property in most cities has more than tripled, especially in metropolitan areas. In an effort to curb this, the government has instituted a number of property-market controls, including property tax pilot programs in Shanghai and Chongqing. While this is the latest of a number of fiscal reforms, it is a very important one that carries with it the ability to change the landscape of public finance, intergovernmental relations, and local governance in China. It represents a fundamental change in the provision of public services, the relationship between local governments and tax payers, and the status of localities in the government structure. Taking a public choice perspective, the authors argue that the local property tax should be used not solely as a means of controlling housing prices but should be fully employed as a fiscal and budgetary institution that will contribute to mitigating multifarious socio-economic problems resulting from economic growth, rapid urbanization, and widening income disparity. As this program is the first of its kind, so this book is the first detailed study of property tax in China; as such, it will appeal to researchers of public finance and public policy. It will also be of great interest to policymakers in China and in other countries that are considering adopting or reforming their versions of the local property tax. It fills the gap in a growing body of literature about the inner workings of Chinese economics and policy.
일반주기
Title from e-Book title page.  
내용주기
1. Introduction -- 2. Three Stages Of China’s Financial Reforms -- 3. Transition Of Local Revenue Systems -- 4. Real Property Tax For Chinese Local Governments -- 5. Creating LPT As An Institution: Policy Process In China -- 6. Roots Of The Real Property Tax In Chinese History -- 7. Design Features Of The LPT Pilots -- 8. Progress Of LPT In Two Pilot Cities -- 9. Public Feedback – Survey And Public Media Findings -- 10. Simulation -- 11. Towards Local Property Tax As An Institution -- References -- Appendices.
서지주기
Includes bibliographical references.
이용가능한 다른형태자료
Issued also as a book.  
일반주제명
Real property tax --China. Wealth tax --China.
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006 m d
007 cr
008 200702s2015 sz a ob 000 0 eng d
020 ▼a 9783319100494
040 ▼a 211009 ▼c 211009 ▼d 211009
050 4 ▼a HD72-88
082 0 4 ▼a 336.220951 ▼2 23
084 ▼a 336.220951 ▼2 DDCK
090 ▼a 336.220951
100 1 ▼a Hou, Yilin.
245 1 4 ▼a The property tax in China ▼h [electronic resource] : ▼b history, pilots, and prospects / ▼c Yilin Hou, Qiang Ren, Ping Zhang.
260 ▼a Cham : ▼b Springer International Publishing : ▼b Imprint: Springer, ▼c 2015.
300 ▼a 1 online resource (xvii, 186 p.) : ▼b ill. (some col.).
490 1 ▼a Development and governance ; ▼v 1
500 ▼a Title from e-Book title page.
504 ▼a Includes bibliographical references.
505 0 ▼a 1. Introduction -- 2. Three Stages Of China’s Financial Reforms -- 3. Transition Of Local Revenue Systems -- 4. Real Property Tax For Chinese Local Governments -- 5. Creating LPT As An Institution: Policy Process In China -- 6. Roots Of The Real Property Tax In Chinese History -- 7. Design Features Of The LPT Pilots -- 8. Progress Of LPT In Two Pilot Cities -- 9. Public Feedback – Survey And Public Media Findings -- 10. Simulation -- 11. Towards Local Property Tax As An Institution -- References -- Appendices.
520 ▼a This monograph offers a detailed analysis of the creation, pilot implementation, and possible wide adoption of the real property tax at the local level in China. Starting in 2003, as China’s economy gradually recovered from the Asian financial crisis that started in 1998, the real property market entered a period of rapid expansion, followed immediately by rampant speculation, rising housing costs, and official corruption. Over the last ten years, the price of real property in most cities has more than tripled, especially in metropolitan areas. In an effort to curb this, the government has instituted a number of property-market controls, including property tax pilot programs in Shanghai and Chongqing. While this is the latest of a number of fiscal reforms, it is a very important one that carries with it the ability to change the landscape of public finance, intergovernmental relations, and local governance in China. It represents a fundamental change in the provision of public services, the relationship between local governments and tax payers, and the status of localities in the government structure. Taking a public choice perspective, the authors argue that the local property tax should be used not solely as a means of controlling housing prices but should be fully employed as a fiscal and budgetary institution that will contribute to mitigating multifarious socio-economic problems resulting from economic growth, rapid urbanization, and widening income disparity. As this program is the first of its kind, so this book is the first detailed study of property tax in China; as such, it will appeal to researchers of public finance and public policy. It will also be of great interest to policymakers in China and in other countries that are considering adopting or reforming their versions of the local property tax. It fills the gap in a growing body of literature about the inner workings of Chinese economics and policy.
530 ▼a Issued also as a book.
538 ▼a Mode of access: World Wide Web.
650 0 ▼a Real property tax ▼z China.
650 0 ▼a Wealth tax ▼z China.
700 1 ▼a Ren, Qiang.
700 1 ▼a Zhang, Ping.
830 0 ▼a Development and governance ; ▼v 1.
856 4 0 ▼u https://oca.korea.ac.kr/link.n2s?url=http://dx.doi.org/10.1007/978-3-319-10049-4
945 ▼a KLPA
991 ▼a E-Book(소장)

소장정보

No. 소장처 청구기호 등록번호 도서상태 반납예정일 예약 서비스
No. 1 소장처 중앙도서관/e-Book 컬렉션/ 청구기호 CR 336.220951 등록번호 E14025862 도서상태 대출불가(열람가능) 반납예정일 예약 서비스 M

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