Land taxation in China: Assessment of prospects for politically and economically sustainable reform

Annals of Economics and Finance

Volumn 13, Issue 2, 2012, Pages 489-528

  Nitikin, Denis ^a   Shen, Chunli ^b   Wang, Qian ^c   Zou, Heng Fu ^d  

^a WORLD BANK   (United States)

^b UNIVERSITY OF MARYLAND   (United States)

^c SAN FRANCISCO STATE UNIVERSITY   (United States)

^d SHENZHEN UNIVERSITY   (China)

Author keywords

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

Indexed keywords

EID: 84868597414     PISSN: 15297373     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article

References (42)

1. Agence France Press, 2006. Former Zhao Ziyang Aide Says PRC Government Unable to Protect Farmer Rights. February 28.
2. Bahl, Roy, 2001. Property Taxation in Developing Countries: An Assessment in 2001. Lincoln Lecture, Lincoln Institute of Land Policy, Cambridge, MA, October 23.
3. Bird, Richard M., 2002. Fiscal Federalism in Russia: A Canadian Perspective. University of Toronto ITP Paper 0409.
4. Bird, Richard M., 2005. Getting It Right: Financing of Urban Development in China. Asia-Pacific Tax Bulletin, March-April.
5. Bird, R. M. and E. Slack, 2004. International Handbook on Land and Property Taxation, Edward, Elgar, Cheltenham, UK.
6. Bird, Robert M., 2000. Subnational Revenues: Realities and Prospects. Paper presented at the World Bank Intergovernmental Fiscal relations and Local Financial Management Conference, April 17-21, Almaty, Kazakhstan.
7. Brzeski, W. Jan, 2005. Property Tax Administration in the City of Cracow, Poland. Journal of Property Tax Assessment and Administration Volume 8, Issue 2.
8. Carter, M., S. Liu and Y. Yao, 1995. Dimensions and Diversity of Property Rights in Rural China. working paper, Madison, WI: Department of Agricultural and Applied Economics, University of Wisconsin-Madison.
9. Chan, John, 2004. China: Riot in Guangdong Province Points to Broad Social Unrest. World Socialist Web Site, 30 November 2004.
10. Deininger, Klaus, 2003. Land Policies for Growth and Poverty Reduction. Washington, DC: World Bank and Oxford University Press.
11. Deininger, Klaus and Songqing Jin, 2002. Land Rental Markets As an Alternative to Government Reallocation? Equitiy and Efficiency Considerations in the Chinese Land Tenure System. Policy Research Working Paper No. 2930, Washington, DC: World Bank.
12. Deininger, Klaus and Pedro Olinto, 2000. Asset distribution, inequality, and growth. Policy Research Working Paper, No. WPS 2375.
13. Department of Lands of the Ministry of Lands, Housing, and Environment, 2002. Botswana National Land Policy. Gaborone, Botswana: Natural Resource Services (Pty) Ltd., September. EASRD (2004). Regional Study on Land Administration, Land Markets, and Collageralized Lending. World Bank, June.
14. Federal Tax Service, 2006. http://www.nalog.ru/document.php?id=22664&topic=nalstatistik.
15. Gu, A., 2002. Report of the National Peoples' Congress Law Committee on Revisions of \Rural Land Contracting Law (Draft) Bulletin PRC National People's Congress Standing Committee Vol. 5, 357-359.
16. Ho, Peter (forthcoming). Credibility of Institutions: Forestry, Social Conflict and Titling in China. Land Use Policy.
17. Ho, Samuel P. S. and George C.S. Lin, 2003. Emerging Land Markets in Rural and Urban China: Policies and Practices. China Quarterly. Interfax-Povolzh'e, 2005. November 30, 2005.
18. Kensington City Government, 2006. www.cityofkingston.ca.
19. Kommersant, 2006. The Leningrad Oblast Ran Out of Cheap Land. April 19.
20. Kung, J.K. and Liu, S., 1997. Farmers's Preferences Regarding Ownership and Land Tenure in Post-Mao China: Unexpected Evidence from Eight Counties. The China Journal vol. 38 (July), 33-63.
21. Marquand, Robert, 2004. In China, Stresses Spill over Into Riots. Christian Science Monitor November 22.
22. Martinez-Vazquez, Jorge and Jameson Boex, 2001. Russia and the Transition to a New Federalism. Washington: World Bank Institute.
23. Martinez-Vasquez, Jorge, 2002. Asymmetric Federalism in Russia: Cure or Poison? Working Paper 03-04, International Studies Program, Andrew Young School of Policy Studies, Georgia State University.
24. Mishustin, Mikhail, 2006. Presentation at the conference "Contemporary Issues in Land Assessment," April 7.
25. Mooney, Paul, 2004. China Faces Up to Growing Unrest. Asian Times Online, November 16. MPAC, 2006. www.mpac.ca
26. Nitikin, Denis, and Heng-fu Zou. Canada's and Russia's Experiences with Land Tax-ation Reform: Lessons for China, unpublished work.
27. Overchuk, Aleksey L., 2004. Mass Valuation of Land in the Russian Federation. Land Lines Vol. 16, No. 2.
28. Pei, Minxin, 2005. China Is Paying the Price of Rising Social Unrest. Financial Times November 7.
29. Pei, Xiaolin, 2005. Collective Land Ownership and Its Role in Rural Industrialization, in Ho, Peter (ed.), Developmental Dilemmas: Land Reform and Institutional Change in China, New York: Routledge.
30. RIA Novosti, 2005. Russian parliament abolishes inheritance tax. June 27.
31. Roy Prosterman, Tim Hanstad, Brian Schwarzwalder, Li Ping, 1998. Rural Land Reform in China and the 1998 Land Management Law. RDI Reports on Foreign Aid and Development No. 98.
32. Rolfes, Leonard Jr. and Gregory Mohrman, 2000. Legal Aid Centers in Rural Russia: Helping People Improve Their Lives. RDI Reports on Foreign Aid and Development No. 102, February.
33. Rozelle, Scott, Loren Brandt, Li Guo, and Jikung Huang, 2005. Land Tenure in China: Facts, Fictions and Issues, in Ho, Peter (ed.) Developmental Dilemmas: Land Reform and Institutional Change in China, New York: Routledge.
34. Shah, Anwar, and Chunli Shen, 2008. Fine Tuning the Intergovernmental Transfer System to Achieve a Harmonious Society and a Level Playing Field for Regional Development in China, pp. 129-154 in Lou, Jiwei, and Shuiling Wang (eds.) Public Finance in China: Reform and Growth for a Harmonious Society, Washington, D.C.: The World Bank (2008).
35. Shen, Chunli (forthcoming). China: Fiscal Decentralization and Public Services De- livery, in Shah, Anwar, and Heng-fu Zou (eds.) Public Services in China.
36. Shen, Chunli, and Heng-fu Zou (forthcoming). Fiscal Decentralization in China: History, Impact, Challenges and Step Forward.
37. Slack, Enid, 2002. Property taxation in Canada, in Bird, Richard and Enid Slack, Land Taxation in Practice: Selected Case Studies, Washington D.C.: World Bank. Government of Ontario, 2006. http://www.fin.gov.on.ca/english/tax/2006/inflevyw1.html
38. Tanner, Murray Scot, 2004. China Rethinks Unrest. The Washington Quarterly Summer, 137-156.
39. World Bank, 2002. China: National Development and Subnational Finance, a Review of Provincial Expenditures. Washington, DC.
40. World Bank, 2006. China: Land Policy Reform for Sustainable Economic Development. Washington, DC.
41. Zepeda, G., 2000. Transformacion Agraria. Los Derechos de Propiedad en el Campo Mexicano bajo el Nuevo Marco Institucional. Central Independiente de Obreros Agricolas y Campecinos, Mexico City, Mexico.
42. Wang, Qian, Chunli Shen and Heng-fu Zou, 2009. Local Governments Tax Effort in China: An Analysis of Provincial Tax Performance. Region & Development Nov 29, 204-235.