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

Jinyan Li

Chapter 11 in Taxation, Citizenship and Democracy in the 21st Century, 2024, pp 205-227 from Edward Elgar Publishing

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.

Keywords: Economics and Finance; Law - Academic; Politics and Public Policy Sociology and Social Policy (search for similar items in EconPapers)
Date: 2024
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