The Property Tax in China

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The book provides an in-depth examination of the local property tax's development and implementation in China, initiated in response to soaring real estate prices and economic challenges post-Asian financial crisis. It highlights the government's efforts to regulate the property market through pilot programs, emphasizing the tax's potential to reshape public finance and governance. By adopting a public choice perspective, the authors advocate for the property tax as a tool for addressing socio-economic issues, making it a vital resource for researchers and policymakers interested in fiscal reforms.