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The state as a corporation or family? Insights from a comparative study of citizenship and taxation in Canada and China

In: Taxation, Citizenship and Democracy in the 21st Century

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  • Jinyan Li

Abstract

This chapter proposes a new approach to analysing the interlink between citizenship and taxation. It argues that different models are revealed by a comparative study of the technical design, policy outcomes and the broader legal culture of the income tax systems in Canada and China. Citizens behave more like shareholders in Canada and family members in China. The state as a corporation or family models help explain why the systems differ and what different roles citizens play in tax lawmaking in these countries.

Suggested Citation

  • Jinyan Li, 2024. "The state as a corporation or family? Insights from a comparative study of citizenship and taxation in Canada and China," Chapters, in: Yvette Lind & Reuven Avi-Yonah (ed.), Taxation, Citizenship and Democracy in the 21st Century, chapter 11, pages 205-227, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:23157_11
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    File URL: https://www.elgaronline.com/doi/10.4337/9781035329137.00015
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