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Here is an academic paper describing China's dependence on corporate taxes:

https://www.nber.org/system/files/working_papers/w28051/w280...

Here is a good explainer of the revenue issues and why China can't seem to collect taxes from households:

https://www.youtube.com/watch?v=qMaWegICQHA

In some sense, it's a nice problem to have -- sure you need to massively raise taxes, but you are only collecting 9% of GDP in taxes, so it's just a matter of getting up to the norm for advanced economies. It's not like your spending is out of control and you have to cut tons of social services to balance the budget.

But, it's still a political problem, because people don't like paying more in taxes anymore than they like social spending cuts.

However this decision to raise revenue through the corporate sector rather than taxing households introduces a host of problems by aligning the financial interests of corporations with the state.

So downstream of this taxation issue are many ripples.



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