Taxation and Governance in Contemporary China

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Xiaobo Lü (University of California, Berkeley) Changdong Zhang (Peking University)

Taxation and Governance in Contemporary China

Name: Taxation and Governance in Contemporary China
Price: 51.51 AUD
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ISBN: 9781009509695

Xiaobo Lü (University of California, Berkeley), Changdong Zhang (Peking University)

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Paperback

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English

Cambridge University Press
05 February 2026

Political structure & processes; Political economy; Economic systems & structures; Public finance; Taxation & duties law

Series: Elements in Chinese Economy and Governance

In contrast to the drastic shifts in China's political landscape and society since 2012, taxation may appear as a comparatively mundane topic receiving limited attention. However, the relative stability in China's taxation system underscores its delicate role in maintaining a balance in state–society relations. The Element embarks on an exploration of China's intricate taxation system in the contemporary era, illuminating its origins and the profound reverberations on state–society relations. It shows that China's reliance on indirect taxation stems from the legacies of transitioning from a planned economy to a market-driven one as well as elaborate fiscal bargaining between the central and local governments. This strategy inadvertently heightens Chinese citizens' sensitivity to direct taxation and engenders the tragedy of the commons, leading to rising government debts and collusion by local governments and businesses that results in land expropriation, labor disputes, and environmental degradation.

By: Xiaobo Lü (University of California Berkeley), Changdong Zhang (Peking University)
Imprint: Cambridge University Press
Country of Publication: United Kingdom
Dimensions: Height: 229mm, Width: 152mm, Spine: 6mm
Weight: 164g
ISBN: 9781009509695
ISBN 10: 1009509691
Series: Elements in Chinese Economy and Governance
Pages: 104
Publication Date: 05 February 2026
Audience: General/trade , ELT Advanced
Format: Paperback
Publisher's Status: Active

1. Taxation and state‒society relations in China: why didn't the dogs bark?; 2. Lay of the land: mapping China's taxation system and fiscal capacity; 3. Political logic of taxation in China; 4. Taxation and state‒society relations: perspectives from citizens and business; 5. Unintended consequences of taxation in China; 6. Conclusion; References.