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Article: Institutions, property taxation and local government finance in China
Title | Institutions, property taxation and local government finance in China |
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Authors | |
Issue Date | 2011 |
Publisher | Sage Publications Ltd.. The Journal's web site is located at http://usj.sagepub.com/ |
Citation | Urban Studies, 2011, v. 48 n. 5, p. 847-875 How to Cite? |
Abstract | China's rapid urbanisation has prompted its government to explore new sustainable sources of public revenue to finance the continued demand for urban infrastructure and services. Property tax advocates have sought to take advantage of the real estate booms that have occurred since economic liberalisation by actively campaigning for a real property levy as an appropriate policy choice. Against this background, this study evaluates the prospect of implementing market-value-based property tax reforms in mainland China. Based on the new institutional economics perspective, it posits property tax as an institutional arrangement which requires complementary mechanisms in land registration, property appraisal, tax administration, social security and dispute resolution. Property tax reforms would not only necessitate technical changes, but would also have extensive social, political and legal repercussions for Chinese society. © 2010 Urban Studies Journal Limited. |
Persistent Identifier | http://hdl.handle.net/10722/167167 |
ISSN | 2023 Impact Factor: 4.2 2023 SCImago Journal Rankings: 1.806 |
ISI Accession Number ID | |
References |
DC Field | Value | Language |
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dc.contributor.author | Tang, B | en_HK |
dc.contributor.author | Wong, S | en_HK |
dc.contributor.author | Liu, S | en_HK |
dc.date.accessioned | 2012-09-28T04:04:43Z | - |
dc.date.available | 2012-09-28T04:04:43Z | - |
dc.date.issued | 2011 | en_HK |
dc.identifier.citation | Urban Studies, 2011, v. 48 n. 5, p. 847-875 | en_HK |
dc.identifier.issn | 0042-0980 | en_HK |
dc.identifier.uri | http://hdl.handle.net/10722/167167 | - |
dc.description.abstract | China's rapid urbanisation has prompted its government to explore new sustainable sources of public revenue to finance the continued demand for urban infrastructure and services. Property tax advocates have sought to take advantage of the real estate booms that have occurred since economic liberalisation by actively campaigning for a real property levy as an appropriate policy choice. Against this background, this study evaluates the prospect of implementing market-value-based property tax reforms in mainland China. Based on the new institutional economics perspective, it posits property tax as an institutional arrangement which requires complementary mechanisms in land registration, property appraisal, tax administration, social security and dispute resolution. Property tax reforms would not only necessitate technical changes, but would also have extensive social, political and legal repercussions for Chinese society. © 2010 Urban Studies Journal Limited. | en_HK |
dc.language | eng | en_US |
dc.publisher | Sage Publications Ltd.. The Journal's web site is located at http://usj.sagepub.com/ | en_HK |
dc.relation.ispartof | Urban Studies | en_HK |
dc.title | Institutions, property taxation and local government finance in China | en_HK |
dc.type | Article | en_HK |
dc.identifier.email | Tang, B: bsbstang@hku.hk | en_HK |
dc.identifier.authority | Tang, B=rp01646 | en_HK |
dc.description.nature | link_to_subscribed_fulltext | en_US |
dc.identifier.doi | 10.1177/0042098010363497 | en_HK |
dc.identifier.scopus | eid_2-s2.0-79953208024 | en_HK |
dc.relation.references | http://www.scopus.com/mlt/select.url?eid=2-s2.0-79953208024&selection=ref&src=s&origin=recordpage | en_HK |
dc.identifier.volume | 48 | en_HK |
dc.identifier.issue | 5 | en_HK |
dc.identifier.spage | 847 | en_HK |
dc.identifier.epage | 875 | en_HK |
dc.identifier.eissn | 1360-063X | - |
dc.identifier.isi | WOS:000288367400002 | - |
dc.publisher.place | United Kingdom | en_HK |
dc.identifier.scopusauthorid | Tang, B=7402560881 | en_HK |
dc.identifier.scopusauthorid | Wong, S=24491172400 | en_HK |
dc.identifier.scopusauthorid | Liu, S=19934029100 | en_HK |
dc.identifier.issnl | 0042-0980 | - |