Make It Simple and Light: Some Thoughts on Real Estate Related Taxation in China
This article discusses the advantages and disadvantages of real estate-related taxes that might be imposed in mainland China, in light of the government’s needs for tax revenue and the economy’s need for incentives to develop land. Some policy recommendations are presented, based on an analysis of real estate taxation in general and of China’s specific needs. As one recent article has noted, understanding how behavior adjusts in response to taxation is one of the most important issues in public finance.1
Volume (Year): 3 (2000)
Issue (Month): 1 ()
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