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
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;
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
DOI :
10.1109/AIMSEC.2011.6010213
