| 书目名称 | The Property Tax in China | | 副标题 | History, Pilots, and | | 编辑 | Yilin Hou,Qiang Ren,Ping Zhang | | 视频video | | | 概述 | Provides the first detailed study of the pilot property tax in China.Offers a historical analysis of the property tax in China.Proposes possible effective tax rates and potential revenues for local go | | 丛书名称 | Development and Governance | | 图书封面 |  | | 描述 | 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 | | 出版日期 | Book 2015 | | 关键词 | China; Chongqing; Shanghai; local property tax; real property tax | | 版次 | 1 | | doi | https://doi.org/10.1007/978-3-319-10049-4 | | isbn_softcover | 978-3-319-38357-6 | | isbn_ebook | 978-3-319-10049-4Series ISSN 2567-5133 Series E-ISSN 2567-5354 | | issn_series | 2567-5133 | | copyright | Springer International Publishing Switzerland 2015 |
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发表于 2025-3-21 19:59:18
