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Article: Institutions, property taxation and local government finance in China

TitleInstitutions, property taxation and local government finance in China
Authors
Issue Date2011
PublisherSage 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 Identifierhttp://hdl.handle.net/10722/167167
ISSN
2013 Impact Factor: 1.330
ISI Accession Number ID
References

 

Author Affiliations
  1. Hong Kong Polytechnic University
  2. The University of British Columbia
  3. Evergreen Real Estate Consultant Ltd.
DC FieldValueLanguage
dc.contributor.authorTang, Ben_HK
dc.contributor.authorWong, Sen_HK
dc.contributor.authorLiu, Sen_HK
dc.date.accessioned2012-09-28T04:04:43Z-
dc.date.available2012-09-28T04:04:43Z-
dc.date.issued2011en_HK
dc.identifier.citationUrban Studies, 2011, v. 48 n. 5, p. 847-875en_HK
dc.identifier.issn0042-0980en_HK
dc.identifier.urihttp://hdl.handle.net/10722/167167-
dc.description.abstractChina'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.languageengen_US
dc.publisherSage Publications Ltd.. The Journal's web site is located at http://usj.sagepub.com/en_HK
dc.relation.ispartofUrban Studiesen_HK
dc.titleInstitutions, property taxation and local government finance in Chinaen_HK
dc.typeArticleen_HK
dc.identifier.emailTang, B: bsbstang@hku.hken_HK
dc.identifier.authorityTang, B=rp01646en_HK
dc.description.naturelink_to_subscribed_fulltexten_US
dc.identifier.doi10.1177/0042098010363497en_HK
dc.identifier.scopuseid_2-s2.0-79953208024en_HK
dc.relation.referenceshttp://www.scopus.com/mlt/select.url?eid=2-s2.0-79953208024&selection=ref&src=s&origin=recordpageen_HK
dc.identifier.volume48en_HK
dc.identifier.issue5en_HK
dc.identifier.spage847en_HK
dc.identifier.epage875en_HK
dc.identifier.eissn1360-063X-
dc.identifier.isiWOS:000288367400002-
dc.publisher.placeUnited Kingdomen_HK
dc.identifier.scopusauthoridTang, B=7402560881en_HK
dc.identifier.scopusauthoridWong, S=24491172400en_HK
dc.identifier.scopusauthoridLiu, S=19934029100en_HK

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