The administrative foundations of the Chinese fiscal state / (Record no. 9021)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02577nam a2200373 i 4500 |
| 001 - CONTROL NUMBER | |
| control field | CR9781108868648 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | UkCbUP |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240301142634.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m|||||o||d|||||||| |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr|||||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 190905s2022||||enk o ||1 0|eng|d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781108868648 (ebook) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781108491426 (hardback) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781108812153 (paperback) |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | UkCbUP |
| Language of cataloging | eng |
| Description conventions | rda |
| Transcribing agency | UkCbUP |
| 043 ## - GEOGRAPHIC AREA CODE | |
| Geographic area code | a-cc--- |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | KNQ3558 |
| Item number | .C85 2022 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 343.5104 |
| Edition number | 23/eng/20211105 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Cui, Wei, |
| Dates associated with a name | 1970- |
| Relator term | author. |
| 245 14 - TITLE STATEMENT | |
| Title | The administrative foundations of the Chinese fiscal state / |
| Statement of responsibility, etc. | Wei Cui, University of British Columbia. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Cambridge : |
| Name of producer, publisher, distributor, manufacturer | Cambridge University Press, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2022. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (xiv, 288 pages) : |
| Other physical details | digital, PDF file(s). |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 490 1# - SERIES STATEMENT | |
| Series statement | Cambridge tax law |
| 500 ## - GENERAL NOTE | |
| General note | Title from publisher's bibliographic system (viewed on 30 Mar 2022). |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Introduction -- The forgotten reform -- What Is an audit? -- Atomistic coercion -- Returning responsibilities to taxpayers -- Organizing revenue -- Policymaking without information -- The rhetoric of law -- Varieties of state capacity -- Pivoting away from the rule of law. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | On subjects ranging from trade to democratization, there has lately been a wave of laments about China's development belying Western expectations. Yet these disappointments often come with misunderstandings of the very institutions that China was expected to adopt. Chinese taxation offers a sharp illustration. When China introduced a tax system suited for the market economy, it fully intended tax collection to rely on self-assessment, audits, and the rule of law. But this Western approach was quickly jettisoned in favour of one that emphasized monitoring of taxpayers and ex ante interventions, at the expense of deterrence and truthful reporting norms. The Chinese approach surprisingly matches recommendations made by recent economic scholarship on tax compliance and state capacity. China's massive but little-known explorations in taxation highlight the distinct types of modern state capacity, and raise challenging questions about the future of taxation and the superiority of institutions based on rule of law. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Tax administration and procedure |
| Geographic subdivision | China. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| International Standard Book Number | 9781108491426 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | Cambridge tax law series. |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://doi.org/10.1017/9781108868648">https://doi.org/10.1017/9781108868648</a> |
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