Please use this identifier to cite or link to this item: http://hdl.handle.net/10397/22070
Title: Institutions, property taxation and local government finance in China
Authors: Tang, BS
Wong, SW 
Liu, SC
Issue Date: 2011
Publisher: SAGE Publications
Source: Urban studies, 2011, v. 48, no. 5, p. 847-875 How to cite?
Journal: Urban studies 
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.
URI: http://hdl.handle.net/10397/22070
ISSN: 0042-0980
EISSN: 1360-063X
DOI: 10.1177/0042098010363497
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