
Taxation and Governance in Contemporary China
This Element 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 heightens Chinese citizens' sensitivity to direct taxation....
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This Element 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 heightens Chinese citizens' sensitivity to direct taxation.
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