Governing and ruling : the political logic of taxation in China / Changdong Zhang.

Format:

Book

Author/Creator:

Zhang, Changdong, author.

Series:

China understandings today.

China understandings today

Language:

English

Subjects (All):

Zhongguo gong chan dang.

Taxation--China.

Taxation.

China--Economic conditions--2000-.

China.

China--Politics and government--2002-.

Physical Description:

1 online resource (350 pages)

Place of Publication:

Ann Arbor, Michigan : University of Michigan Press, 2021.

Summary:

Rapid social economic changes, the transition from a planned economy to a market economy, or even economic liberalization can lead to political instability and the collapse of authoritarian regimes. Despite experiencing all of these unprecedented changes in the past forty years, China under the Chinese Communist Party's leadership has so far successfully transformed and improved both its governance capacity and its ruling capacity. Governing and Ruling addresses this regime resilience puzzle by examining the political logic of its taxation system, especially the ways in which taxation helps China handle three governance problems: maneuvering social control, improving agent discipline, and eliciting cooperation. Changdong Zhang argues that a taxation system plays an important role in sustaining authoritarian rule, in China and elsewhere, by combining co-optation and repression functions. The book collects valuable firsthand and secondhand data; studies China's taxation system, intergovernmental fiscal relationships, composition of fiscal revenue sources, and tax administration; and discusses how each dimension influences the three governance problems.

Contents:

Intro

Contents

List of Figures

List of Tables

List of Abbreviations

Acknowledgments

Introduction

One. A Fiscal Sociological Theory of Regime Resilience

Two. Tax-State Transition

Three. Fiscal Decentralization, Bureaucratization, and Economic Growth

Four. Explaining Regional Variations in Governance Quality

Five. Representation through Taxation?

Six. Forbearance and Rule by Fear

Seven. Conclusion and Theoretical Implications

Notes

References

Index.

Notes:

Includes bibliographical references (pages 289-319) and index.

Description based on information from the publisher.

ISBN:

9780472129409

0472129406

OCLC:

1268276191