Book contents
- The Administrative Foundations of the Chinese Fiscal State
- Cambridge Tax Law
- The Administrative Foundations of the Chinese Fiscal State
- Copyright page
- Dedication
- Contents
- Figures
- Tables
- Acknowledgments
- Abbreviations
- Introduction
- 1 The Forgotten Reform
- 2 What Is an Audit?
- 3 Atomistic Coercion
- 4 Returning Responsibilities to Taxpayers
- 5 Organizing Revenue
- 6 Policy Making without Information
- 7 The Rhetoric of Law
- 8 Varieties of State Capacity
- 9 Pivoting Away from the Rule of Law
- References
- Index
9 - Pivoting Away from the Rule of Law
Published online by Cambridge University Press: 24 March 2022
- The Administrative Foundations of the Chinese Fiscal State
- Cambridge Tax Law
- The Administrative Foundations of the Chinese Fiscal State
- Copyright page
- Dedication
- Contents
- Figures
- Tables
- Acknowledgments
- Abbreviations
- Introduction
- 1 The Forgotten Reform
- 2 What Is an Audit?
- 3 Atomistic Coercion
- 4 Returning Responsibilities to Taxpayers
- 5 Organizing Revenue
- 6 Policy Making without Information
- 7 The Rhetoric of Law
- 8 Varieties of State Capacity
- 9 Pivoting Away from the Rule of Law
- References
- Index
Summary
This chapter explore some implications of the book for scholarship on Chinese law and politics. Many legal scholars speculate about whether China might adopt “rule by law” without embracing “rule of law.” This stylized discourse, however, assumes that the Chinese government is willing and able to implement “rule by law.” However, because coercive substitutes for the law are often available and preferred, even “rule by law” is optional, and discussions of rule of law norms are on even shakier grounds than legal scholars realize. I suggest that the economic and ideological contests between China and Western countries will increasingly depend not on who better represents the rule of law, but on who has more inclusive institutions. Should the Chinese government maintain its tax capacity and be willing to engage in redistributive social spending on the poor, its domestic legitimacy will strengthen. The book thus suggests that both policy makers and social scientists should pivot away from studying the Chinese state’s predilections for the rule of law and toward its capacity and willingness for inclusivity and redistribution.
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- The Administrative Foundations of the Chinese Fiscal State , pp. 254 - 268Publisher: Cambridge University PressPrint publication year: 2022