The Administrative Foundations of the Chinese Fiscal State

• List of figures and tables; Acknowledgements; List of abbreviations; Introduction; 1. The forgotten reform; 2. What is an audit?; 3. Atomistic coercion; 4. Returning responsibilities to taxpayers; 5. Organizing revenue; 6. Policymaking without information; 7. The rhetoric of law; 8. Varieties of state capacity; 9. Pivoting away from the rule of law; References; Index.

'One of the foremost international tax scholars in the world, Cui Wei presents a fascinating yet largely unknown recent development in international fiscal policy: the extraordinary decision by China to implement its income tax system without relying on principles - the rule of law, and self-assessment by taxpayers - that are foundational elements of sound tax administration in most developed countries. Cui's highly readable, carefully researched, and balanced account is must-reading for those interested in understanding China's likely future place on the world stage.' George K. Yin, Distinguished Professor of Law and Taxation Emeritus, University of Virginia