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Governing and Ruling: The Political Logic of Taxation in China
by Changdong Zhang
University of Michigan Press, 2021
Paper: 978-0-472-05501-2 | Cloth: 978-0-472-07501-0 | eISBN: 978-0-472-12940-9
Library of Congress Classification HJ2981.Z43 2021
Dewey Decimal Classification 336.200951

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ABOUT THIS BOOK

Rapid social economic changes, the transition from a planned economy to a market economy, or even economic liberalization can lead to political instability and the collapse of authoritarian regimes. Despite experiencing all of these unprecedented changes in the past forty years, China under the Chinese Communist Party’s leadership has so far successfully transformed and improved both its governance capacity and its ruling capacity. Governing and Ruling addresses this regime resilience puzzle by examining the political logic of its taxation system, especially the ways in which taxation helps China handle three governance problems: maneuvering social control, improving agent discipline, and eliciting cooperation. Changdong Zhang argues that a taxation system plays an important role in sustaining authoritarian rule, in China and elsewhere, by combining co-optation and repression functions. The book collects valuable firsthand and secondhand data; studies China’s taxation system, intergovernmental fiscal relationships, composition of fiscal revenue sources, and tax administration; and discusses how each dimension influences the three governance problems.



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