株式会社極東書店トップ ＞ 商品一覧 ＞ War, Taxation and Fiscal State-Building : A Study of Income Tax in Modern China.
商品詳細
War, Taxation and Fiscal State-Building : A Study of Income Tax in Modern China. 戦争、課税、財政国家構築－近現代中国における所得税研究
・ISBN 978-1-032-67202-1 hard GB£ 187.99
￥59,555.- (税込) ※（※）価格はご注文時の参考価格となります。
納品価格につきましては書籍の入荷時点で確定となります。
版元の原価改定、外国為替の変動等により異なる場合がございますので、予めご了承下さい。
| 著者・編者 | Wei, Wenxiang, |
|---|---|
| 出版社 | (Routledge, UK) |
| 出版年月 | 2026.08 |
| ページ数 | 446 pp. |
| 言語 | ENG |
| ニュース番号 | ＜771-350 771-876＞ |
解説
This book presents a compelling analysis of the historical development of income tax in modern China, interweaving the themes of war, taxation, and fiscal state-building into a rich and nuanced narrative.
Through a multidimensional approach that bridges "top-down and bottom-up" perspectives, the book examines the introduction, institutionalization, and localization of income tax. It uncovers the emergence of a cyclical system linking taxation, government borrowing, economic growth, and fiscal credibility, while highlighting the transformative role of income tax reforms in shaping China's fiscal capacity and governance. By tracing the evolution of tax structures and their interplay with fiscal borrowing, the study offers fresh insights into the broader dynamics of state-building and economic modernization.
This work will appeal to scholars and students of economic history and Chinese studies, particularly those interested in taxation, fiscal systems, and governance in modern China.