The Administrative Foundations of the Chinese Fiscal State

ISBN-13: 9781108812153 / Miękka / 2023 / 302 str.

Vancouver) Cui Wei (University of British Columbia

Opis

First systematic study of Chinese taxation, applying novel legal and economic analyses - an essential reference on the subject.

Recenzje

'Cui's monograph is a must-read: it is carefully crafted, beautifully written, and absolutely fascinating.' Kim Brooks, Canadian Tax Journal

Spis treści

List of figures and tables; Acknowledgements; List of abbreviations; Introduction; 1. The forgotten reform; 2. What is an audit?; 3. Atomistic coercion; 4. Returning responsibilities to taxpayers; 5. Organizing revenue; 6. Policymaking without information; 7. The rhetoric of law; 8. Varieties of state capacity; 9. Pivoting away from the rule of law; References; Index.