CHINA SINCE TIANANMEN: from Deng Xiaoping to Hu Jintao
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Note Chinese State Capitalism and the International Tax
NOTE CHINESE STATE CAPITALISM AND THE INTERNATIONAL TAX REGIME Cameron Rotblat* Abstract As signaled by its participation in the G-20/OECD Base Erosion and Profit Shifting Project, China is gaining significant influence over international tax rules. Yet, how exactly China intends to shape international tax law remains an open question, even amongst leading Chinese tax scholars. As both a major capital importer and exporter as well as a developing economy with tremendous global economic power, China does not fit neatly into the traditional dichotomies of the international tax regime. This article argues that China’s international tax policy is likely to be strongly influenced by its unique system of state capitalism. Both the history of Chinese domestic tax reforms and the Communist Party’s current mechanisms of control over the Chinese economy suggest that China’s tax policy cannot be understood separately from its system of state capitalism. This article contends that as a result, China is likely to adopt distinctive international tax policies including maintaining a worldwide system of corporate taxation, providing tacit state support for international tax planning by major Chinese multinationals, and negotiating for broad exemptions in tax treaties for state-associated entities. If not proactively addressed by OECD countries, these policies may lead to significant fractures within the international tax regime. * J.D. 2018, Yale Law School. I would like to thank Michael J. Graetz for his helpful suggestions and encouragement. 78 [Vol.10:1 COLUMBIA JOURNAL OF TAX LAW TABLE OF CONTENT I. INTRODUCTION ................................................................................................................ 79 II. FAULT LINES IN THE INTERNATIONAL TAX REGIME ............................................ 83 A. -
More Power to the People's Congresses? Parliaments and Parliamentarianism in the People's Republic of China
ASIEN 99 (April 2006), S. 42-69 More Power to the People's Congresses? Parliaments and Parliamentarianism in the People's Republic of China Jean-Pierre Cabestan∗ Summary The Chinese Communist Party (CCP) exerts its supremacy over the local and na- tional people's congresses in two major ways: on the one hand, the CCP still tightly controls the various elections of its members, while on the other, it makes sure that the leading bodies of these congresses are dominated by CCP leaders at the same level. Nevertheless, the very existence of these congresses, the influence they exert on and the growing role they play in administrative affairs, particularly in drafting laws and regulations, are all worth assessing, especially in the economic and social environment that is taking shape in China today. The pluralisation of economic interests and the deepening social stratification that are taking place have both had an impact on the election processes and the actual powers of the people's con- gresses. People's congress delegates will not only continue to act as "remonstra- tors," but also as participators in the government of the Party-state. However, genu- ine parliamentarianism has not emerged in China so far. Only when the word "peo- ple's" is dropped from the name of the congresses will China's local and national congresses really become true parliaments that democratically represent the people who are supposed to elect them. I. Introduction Article 2 of the Constitution of the People's Republic of China stipulates that all power belongs to the people. The National People's Congress (NPC) and the local people's congresses at various levels are the organs (jiguan) through which the peo- ple can exercise state power (guojia quanli). -
Economic Reform Through Political Leadership in China’S State-Owned Economy
ECONOMIC REFORM THROUGH POLITICAL LEADERSHIP IN CHINA’S STATE-OWNED ECONOMY A Dissertation Presented to the Faculty of the Graduate School of Cornell University In Partial Fulfillment of the Requirements for the Degree of Doctor of Philosophy by Wendy Elizabeth Leutert August 2017 © 2017 Wendy Elizabeth Leutert ECONOMIC REFORM THROUGH POLITICAL LEADERSHIP IN CHINA’S STATE-OWNED ECONOMY Wendy Elizabeth Leutert, Ph.D. Cornell University 2017 This dissertation examines the impact of political leadership on economic reform in China’s state-owned economy. I argue that the heads of public sector organizations, at the central level and below, shape reform policy experimentation and implementation through their choices concerning organizational strategy and structure. Following a review of the key state-owned enterprise reform policies in China since 1978, I utilize case study analysis to assess the effects of political leadership exercised by consecutive chairmen of a central state-owned enterprise on the firm’s reform. As the government-directed restructuring of state-owned assets remains an important component of economic reform in China, I next use logistic regression models to analyze the effects of political leadership on mergers among central state-owned enterprises between 2003 and 2015. Finally, I identify four mechanisms that link the organizational change fashioned by political leadership with broader evolution in the institution of state ownership. BIOGRAPHICAL SKETCH Wendy Leutert is from Bradford, Pennsylvania and Naples, Florida. She attended Wellesley College, graduating summa cum laude with honors in both political science and philosophy. After studying Mandarin at Cornell University’s Full-year Asian Language Concentration (FALCON) Program and at U.C. -
Local Leadership and Economic Development: Democratic India Vs
No. 24 | 2010 China Papers Local Leadership and Economic Development: Democratic India vs. Authoritarian China Bo Zhiyue China Papers ABSTRACT What is the impact of the type of political regime on economic development? Does democracy foster economic growth? Or is an authoritarian regime in a better position to promote material welfare? The conventional wisdom, as detailed in Adam Przeworski et al (2000), is that the regime type has no impact on economic growth. Democracy neither fosters nor hinders economic development. However, the cases of India and China seem to suggest otherwise. In the past three decades, India—the largest democracy in the world—has sustained a moderate rate of economic growth while China—the largest authoritarian regime— has witnessed an unprecedented period of economic expansion. Using data on economic growth at the state/provincial level from India and China, this study attempts to understand the impact of political regimes on economic development. The chapter will review the literature on regimes and economic development, highlight the contrast in economic growth between India and China in the past six decades, examine the two countries at the state/provincial level, and explore the impact of local leadership on economic development in a comparative framework. ABOUT THE AUTHOR Zhiyue BO is a Senior Research Fellow at the East Asian Institute of the National University of Singapore. China Papers Local Leadership and Economic Development: Democratic India vs. Authoritarian China Bo Zhiyue I. Introduction What is the impact of the type of political regime on economic development? Does democracy foster economic growth? Or is an authoritarian regime in a better position to promote material welfare? The conventional wisdom, as detailed in Adam Przeworski et al (2000),1 is that the regime type has no impact on economic growth. -
© in This Web Service Cambridge University Press
Cambridge University Press 978-0-521-19693-2 - The Politics of China: Sixty Years of the People’s Republic of China 3rd Edition Edited by Roderick Macfarquhar Index More information INDEX Afro-Asian Conference, 128 Beijing Students’ Autonomous Federation (BSAF), Agricultural Producers’ Cooperatives (APCs), 437–439, 440n369, 443n375 58–65, 69, 72 Beijing Workers’ Federation, 436–437, 456 Agricultural reforms Blair, Anthony, 564 cooperativization, 13, 57–65, 60n46, 61n48 Bonaparte, Napoleon, 1n1, 2n5 Cultural Revolution, 151–152, 158–159, Bourgeois liberalization 238–239 Bo Yibo role, 401, 431–432 Deng Xiaoping, 332–333 CCP criticism of, fang-shou cycle, 388, Deng Xiaoping’s policies, 291–292 388n184, 394–395, 398–404, post-Tiananmen, 515 399nn220–222, 400n223, 400n225, tax abolishment, 586 402nn233–235, 403n238 Third Plenum/Eleventh CC, 318 democracy movement, 431 All-China Federation of Trade Unions, 56 Deng Liqun role, 400, 402–403 Anshan Iron and Steel Works, 109 Deng Xiaoping role, 388, 388n184, 394–395, Anti-pornography campaign, 473, 486n73 402, 402nn233–235, 403 Anti-Rightist Campaign, 81–85, 94–96, 99, 231 globalization, governance issues, 539–540 Anti-Right Opportunist Campaign, 104 Liao Gailong role, 403n238 An Ziwen, 48, 49, 461n423 Li Peng role, 400–401 Peng Zhen role, 402, 402n235 Bai Hua, 330, 348, 348n25 People’s Daily articles, 487 Bankruptcy reforms, 540. See also Economic post-Tiananmen criticism of, 471–473, reforms 475–476 Bao Tong Wang Renzhi criticism of, 475–476 arrest of, 458, 458n415 Yan Jiaqi role, 403n238 bourgeois -
6 X 10 Long.P65
Cambridge University Press 978-0-521-68605-1 - China since Tiananmen: From Deng Xiaoping to Hu Jintao Joseph Fewsmith Index More information Index 1898 Reform Movement, 91, 101, 102 Chen Daixi (Yi Ren), 40 1911 Revolution, 60, 92, 101 Chen Duxiu, 134, 187 Chen Guidi, 233 Academy of Chinese Culture, 8 Chen Haosu, 93 agriculture Chen Liangyu, 240, 271, 277, 279, 281 2006 policy, 268–9 Chen Xitong farming population, 17, 236 career, 25, 74 peasants, 154–5, 232–3, 236, 273 corruption, 172–3, 271 seizure of land, 244 downfall, 208, 272 Allbright, Madeline, 217 hardliner, 24, 51 Asian values, 148–52 ideological debate, 77 Australia, 2 Jiang and, 203 Mayor of Beijing, 93, 172 Bao Zunxin, 8 relations with Deng, 51, 77 Barshefsky, Charlene, 217 successors, 195 Bei Dao, 260 on Tiananmen, 31 ‘Beijing Consensus’, 259–60 Chen Yi, Marshal, 93 Beijing Spring, 201, 204–8 Chen Yinke, 135 Beijing University, 15, 207–8, 260 Chen Yuan, 54, 93–5, 110, 112, 113, 140, 166 Beijing Young Economists Association, 93 Chen Yun Berger, Samuel, 217 career, 26, 54–5, 74 Bo Xicheng, 93 conservative critique, 11, 22n1, 35–6, 38, 48–9, Bo Xilai, 282 59, 61, 63, 94 Bo Yibo, 61, 69, 76, 93, 201, 279, 282 death, 168, 198, 272 Boutros-Ghali, Boutros, 222 ideological debate, 65, 69, 265 Boxer Rebellion, 262 power, 24, 165, 278 Brazil, 143 relations with Jiang Zemin, 76 Brezhnev, Leonid, 191 state planning, 88 Buchanan, James, 89 Tiananmen and, 34 Bush, George H., 213 Chen Zhili, 27 Bush, George W., 2, 119, 149 Chen Ziming, 26 Cheng Nien (Zheng Nian), 126 Cai Yuanpei, 134 Cheng -
Index Index 1105
INDEX INDEX 1105 A Mya Lay, U, 609 Abdel Rahman ai-Irani, 1077 Abdul-Hossein Mirza Farman Farma, 467 Aandahl, Fred, 1020 Abdel Sabra, 1078 Abdul Jailul Akhbar (Brunei), 181 Ab Egg, Alfred, 865 Abdelahi Mohammed, 253 Abdul Jailul Jabbar (Brunei), 181 Aba, Edward, 683 Abdelazziz Bouteflika, 60 Abdul Jalil Saif an-Nasr, 536 Ablicherli, Alois, 886 Abdelhamid Brahimi, 60 Abdul Jalil Shah, 556 Abadie, Henry, 958 Abdellatif Filali, 603 Abdul Jalloud, 535 Abaijah, Josephine, 680 Abdelmalek Benhabyles, 60 Abdul Jamil bin Rais, 559 Abarca Alcaron, Raimundo, 580 Abdelmuhsin al-Sudeary, 44 Abdul Kadir Sheikh, 669 Abashidze, Asian, 362 Abderrahman Khene, 32 Abdul Kahar, 181 Abayev, Solomon, 735 Abderrahman (Morocco), 602 Abdul Karami, 528 Abba Gana Terab, 642 Abdessalam Bussairy, 536 Abdul Karim I (Lahej), 1082 Abba Kyari, 647 Abdic, Fikret, 146 Abdul Karim II (Lahej), 1083 Abba Musa Rimi, 647 Abdirashid Shermarke, 797 Abdul Kassem, 471 Abbas Djoussouf, 253 Abdoh, Djalal, 464 Abdul Kubar, 535 Abbas I (Egypt), 302 Abdou Mohammed Hussain, 254 Abdul Mackawee, 1080 Abbas I (Iran), 466 Abdou Mohammed Mindhi, 254 Abdul Mahid bin Yusof, 551 Abbas II (Egypt), 302 Abdoulaye Souley, 634 Abdul Majid Didi, 562 Abbas II (Iran), 466 Abdrazyakov, Abdulkhak, 738 Abdul Majid Didi (Maldives), 561 Abbas III (Iran), 466 Abdu Bako, 648 Abdul-Majid Mirza Ayn od-Dowleh, 467 Abbas Khalatbary, 7 Abdukarimov, Isatai, 507 Abdul Majid (Turkey), 930 Abbasi, S.M., 669 Abdul Adisa, 654 Abdul Malek bin Yusuf, 553 Abbe, Godwin, 640, 655 Abdul Ajib bin Ahmed, 552 Abdul Malik bin Yusof,