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Institutions, Property Taxation and Local Government Finance in China

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Listed:
  • Bo-sin Tang
  • Siu-wai Wong
  • Sing-cheong Liu

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.

Suggested Citation

  • Bo-sin Tang & Siu-wai Wong & Sing-cheong Liu, 2011. "Institutions, Property Taxation and Local Government Finance in China," Urban Studies, Urban Studies Journal Limited, vol. 48(5), pages 847-875, April.
    • Handle: RePEc:sae:urbstu:v:48:y:2011:i:5:p:847-875
    DOI: 10.1177/0042098010363497
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    References listed on IDEAS

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    1. Fjeldstad, Odd-helge & Semboja, Joseph, 2001. "Why People Pay Taxes: The Case of the Development Levy in Tanzania," World Development, Elsevier, vol. 29(12), pages 2059-2074, December.
    2. F. Deng, 2005. "Public land leasing and the changing roles of local government in urban china," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 39(2), pages 353-373, June.
    3. Greif,Avner, 2006. "Institutions and the Path to the Modern Economy," Cambridge Books, Cambridge University Press, number 9780521671347, September.
    4. Shunfeng Song & George S.‐F. Chu & Rongqing Cao, 1999. "Real Estate Tax In Urban China," Contemporary Economic Policy, Western Economic Association International, vol. 17(4), pages 540-551, October.
    5. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
    6. Zuo LIU, 2006. "Taxation In China," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number t010, February.
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    Cited by:

    1. Jing Qian & Yunfei Peng & Cheng Luo & Chao Wu & Qingyun Du, 2015. "Urban Land Expansion and Sustainable Land Use Policy in Shenzhen: A Case Study of China’s Rapid Urbanization," Sustainability, MDPI, vol. 8(1), pages 1-16, December.
    2. Siu Wai Wong, 2015. "Urbanization as A Process of State Building: Local Governance Reforms in China," International Journal of Urban and Regional Research, Wiley Blackwell, vol. 39(5), pages 912-926, September.

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