Description
Governing and Ruling: The Political Logic of Taxation in China 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.
About the Author
Changdong Zhang is Associate Professor of Political Science, Peking University.
Book Information
ISBN 9780472055012
Author Changdong Zhang
Format Paperback
Page Count 350
Imprint The University of Michigan Press
Publisher The University of Michigan Press
Weight(grams) 471g