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Evaluation of Land Taxation in China


  • Denis Nitikin

    (The World Bank)

  • Chunli Shen

    (University of Maryland)

  • Qian Wang

    (San Francisco State University)

  • Heng-fu Zou

    (CEMA, Central University of Finance and Economics
    Shenzhen University
    Peking University
    Wuhan University)


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.

Suggested Citation

  • Denis Nitikin & Chunli Shen & Qian Wang & Heng-fu Zou, 2012. "Evaluation of Land Taxation in China," Annals of Economics and Finance, Society for AEF, vol. 13(2), pages 489-528, November.
  • Handle: RePEc:cuf:journl:y:2012:v:13:i:2:n:9:nitikin

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    References listed on IDEAS

    1. Qian WANG & Chunli SHEN & Heng-fu ZOU, 2009. "Local Government Tax Effort In China: An Analysis Of Provincial Tax Performance," Region et Developpement, Region et Developpement, LEAD, Universite du Sud - Toulon Var, vol. 29, pages 203-236.
    2. Deininger, Klaus & Songqing Jin, 2002. "Land rental markets as an alternative to government reallocation? equity and efficiency considerations in the Chinese land tenure system," Policy Research Working Paper Series 2930, The World Bank.
    3. Richard M. Bird, 2004. "Getting it Right: Financing Urban Development in China," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0435, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    4. Denis Nitikin & Chunli Shen & Heng-fu Zou, 2011. "Canada's and Russia's Experiences with Land Taxation Reform: Lessons for China," CEMA Working Papers 519, China Economics and Management Academy, Central University of Finance and Economics.
    5. Klaus Deininger, 2003. "Land Policies for Growth and Poverty Reduction," World Bank Publications, The World Bank, number 15125.
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    More about this item


    Land tax; Property tax; Land-related revenue; Land administration;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue


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