Evaluation of Land Taxation in China

Denis Nitikin, Ashley Chunli Shen (), Qian Wang and Heng-Fu Zou ()
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Denis Nitikin: The World Bank
Qian Wang: San Francisco State University

Annals of Economics and Finance, 2012, vol. 13, issue 2, 489-528

Abstract: The emerging land-related unrest in China poses a pressing challenge on the legitimacy of the government. Through the perspective of good governance, the paper examines the role of land in government financing and its economic and political cost, as well as the erosion of government's credibility and its negative impact on private and collective property rights. The paper emphasizes the recent upward trend in land-related unrest as a consequence of abuses by local governments on land-source revenues. Our special concern rests on the institution of collective property which is slowly emerging from the shadow of the former state property in the course of economic transition. Collective property right could be a useful legal and economic institution but must receive political support to exist alongside with private property.

Keywords: Land tax; Property tax; Land-related revenue; Land administration (search for similar items in EconPapers)
JEL-codes: H20 H27 (search for similar items in EconPapers)
Date: 2012
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