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Books > Business & Economics > Finance & accounting > Finance > Public finance
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The Property Tax in China - History, Pilots, and Prospects (Paperback, Softcover reprint of the original 1st ed. 2015)
Loot Price: R2,055
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The Property Tax in China - History, Pilots, and Prospects (Paperback, Softcover reprint of the original 1st ed. 2015)
Series: Development and Governance, 1
Expected to ship within 10 - 15 working days
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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.
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