DocumentCode
3166341
Title
On household register problems in property tax reform
Author
Chang, Chia-Jen ; Silu, Zhang ; Mo, Wan-Shin
Author_Institution
Dept. of Accounting, Chung Yuan Christian Univ., Chungli, Taiwan
fYear
2011
fDate
8-10 Aug. 2011
Firstpage
447
Lastpage
450
Abstract
From the perspective of property tax equity and the benefit-received principle, this study has discussed the impacts the household registration system has on the property tax reform of Mainland China and analyzed household register problems in the property tax reform. In addition, this study has put analysis on how to achieve an equitable property tax structure, which is unique from prior studies.
Keywords
property market; taxation; China; benefit-received principle; household register problem; household registration system; property tax equity; property tax reform; Cities and towns; Economics; Finance; Local government; Registers; Standards; equity; household registration system; property tax; reform;
fLanguage
English
Publisher
ieee
Conference_Titel
Artificial Intelligence, Management Science and Electronic Commerce (AIMSEC), 2011 2nd International Conference on
Conference_Location
Deng Leng
Print_ISBN
978-1-4577-0535-9
Type
conf
DOI
10.1109/AIMSEC.2011.6010213
Filename
6010213
Link To Document