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Article: Institutions, property taxation and local government finance in China
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TitleInstitutions, property taxation and local government finance in China
 
AuthorsTang, B1
Wong, S2
Liu, S3
 
Issue Date2011
 
PublisherSage Publications Ltd.. The Journal's web site is located at http://usj.sagepub.com/
 
CitationUrban Studies, 2011, v. 48 n. 5, p. 847-875 [How to Cite?]
DOI: http://dx.doi.org/10.1177/0042098010363497
 
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.
 
ISSN0042-0980
2013 Impact Factor: 1.330
 
DOIhttp://dx.doi.org/10.1177/0042098010363497
 
ReferencesReferences in Scopus
 
DC FieldValue
dc.contributor.authorTang, B
 
dc.contributor.authorWong, S
 
dc.contributor.authorLiu, S
 
dc.date.accessioned2012-09-28T04:04:43Z
 
dc.date.available2012-09-28T04:04:43Z
 
dc.date.issued2011
 
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.
 
dc.description.natureLink_to_subscribed_fulltext
 
dc.identifier.citationUrban Studies, 2011, v. 48 n. 5, p. 847-875 [How to Cite?]
DOI: http://dx.doi.org/10.1177/0042098010363497
 
dc.identifier.doihttp://dx.doi.org/10.1177/0042098010363497
 
dc.identifier.eissn1360-063X
 
dc.identifier.epage875
 
dc.identifier.issn0042-0980
2013 Impact Factor: 1.330
 
dc.identifier.issue5
 
dc.identifier.scopuseid_2-s2.0-79953208024
 
dc.identifier.spage847
 
dc.identifier.urihttp://hdl.handle.net/10722/167167
 
dc.identifier.volume48
 
dc.languageeng
 
dc.publisherSage Publications Ltd.. The Journal's web site is located at http://usj.sagepub.com/
 
dc.publisher.placeUnited Kingdom
 
dc.relation.ispartofUrban Studies
 
dc.relation.referencesReferences in Scopus
 
dc.titleInstitutions, property taxation and local government finance in China
 
dc.typeArticle
 
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Author Affiliations
  1. Hong Kong Polytechnic University
  2. The University of British Columbia
  3. Evergreen Real Estate Consultant Ltd.