Taxation and Authoritarian Resilience
Bibliographic Data
| ID | 12423004 |
|---|---|
| Authors | Bruce Gilley (0000-0002-1170-1502, Portland State University, corresponding author) |
| Year | 2016 |
| Volume | 26 |
| Issue | 105 |
| Pages | 452-464 |
| Publication date | 2016-10-28 |
| Peer Reviewed | Yes |
| Open Access | No |
| Type | ARTICLE |
| Venue | Journal of Contemporary China (JOURNAL) |
| Journal identifiers | ISSN: 1067-0564 • E-ISSN: 1469-9400 |
| Publisher | Routledge (PUBLISHER • GB) |
| DOI | 10.1080/10670564.2016.1245891 |
| OpenAlex | W2544857749 |
| Language | EN |
| Citations received | 4 |
Taxation provides important inferences about the nature of non-oil authoritarian regimes. This article looks at taxation to understand the ruling Chinese Communist Party’s relationship to society. It finds that the party has maintained fiscal capacity through non-intrusive transactional taxes that allow it to deliver more services in wealthier areas where potential dissent is greatest. This model is reaching its limits because of its negative impacts on economic growth and social equity. Attempts to expand new taxation sources—such as property value taxes or progressive and comprehensive personal income taxes—are difficult because of the prior reliance on transactional taxes. As a result, the CCP will rationally continue to rely on inefficient and inequitable taxation because of the political costs of pursuing a modern taxation system. The China case is indicative of the fiscal dynamics of durable authoritarian regimes
Authoritarianism · China · Communism · Democracy · Development economics · Dissent · Economic system · Economics · Equity (law · Market economy · Political economy · Political science · Politics · Fiscal Policies and Political Economy · Fiscal Policy and Economic Growth · Law
| Unique citing works | 4 |
|---|---|
| Citations per year | 0,5 |
| Citation span | 2018 - 2023 (6) |
| Citation velocity | historical |
| Highly cited | No |
| Citation types | Neutral: 4 |