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Full Description
This book fundamentally examines China's tax reform trajectory through a national strategic lens. Current debates on "tax burden fluctuations" in China are often distorted by interest-group narratives and emotionally charged rhetoric. By integrating international comparisons and interdisciplinary perspectives, the study exposes hidden agendas, debunks public misconceptions, and reconstructs analytical frameworks for tax governance. Taxation in international political economy now transcends traditional fiscal paradigms—it embodies both the core of state sovereignty and a critical lever for global wealth redistribution. It serves as both a cost-benefit calculus for governance legitimacy and a strategic fulcrum in global competition.
More importantly, this book is of groundbreaking significance for the study of the international political economy towards the redistribution of wealth under the conditions of digitization and virtual economy.
The translation was done with the help of artificial intelligence. A subsequent human revision was done primarily in terms of content. The author (with the friendly support of Mr. Weijian Pan) has subsequently revised the text further in an endeavour to refine the work stylistically.
Contents
.- Chapter 1: Direct Taxes, Indirect Taxes, and Tax Sovereignty: Theoretical Foundations and Incidence Dynamics.
.- Chapter 2: Global Tax Jurisdiction Shift and Wealth Redistribution: Context, Mechanisms, and China's Approach in Competition of Global Tax Sovereignty.
.- Chapter 3:The Fiscal Nature of Financialization of Housing and Land: The Mechanism of Land Conveyance Fee from the Perspective of Tax Sovereignty.
.- Chapter 4: An Institutional Economics Analysis of Property Tax Policy Design: Tax Incidence and Distributional Effects.
.- Chapter 5: Comparative Study of Land Systems: An Institutional Economics Analysis of Hong Kong's Pre-Application System for Land Auctions——Theoretical Misrepresentations and Political Demands in Hong Kong's Land Conveyance Revenue System.
.- Chapter 6: U.S. Financial Bubbles and Tax Sovereignty via Seigniorage.
.- Chapter 7: The Contestation on Global Governance of Carbon Pricing Mechanisms: Carbon Tax as an Indirect Levy.
.- Chapter 8: Restructuring Fiscal Sovereignty under Monetary Paradigm Shifts: A Theoretical Framework Based on Medium Evolution.
.- Chapter 9: Research on Tax Structure and Income Distribution Equity: An Empirical Analysis Based on Tax Incidence Theory.
