Tax resistance, economy and state transformation in China and Europe

R. Bin Wong

Economics of Governance, 2001, vol. 2, issue 1, 69-83

Abstract: This article considers the distinct ways in which Chinese and European governments have historically approached taxation. The similarities of popular resistance in both regions to taxation deemed illegitimate contrast with the diverse solutions to tax collection put forward under varied political systems. Differences in state relations with elites, the intensity of demands for revenues and the kinds of strategies developed to secure additional funding contribute to the definition of distinct patterns of political change. Tax operations can therefore serve as a useful diagnostic for comparing broader economic and political developments in China and Europe over the past several centuries. Copyright Springer-Verlag Berlin Heidelberg 2001

Keywords: Key words: taxation; tax evasion; JEL classification: H2 (search for similar items in EconPapers)
Date: 2001
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