Description
Book Synopsis.- Chapter 1: Direct Taxes, Indirect Taxes, and Tax Sovereignty: Theoretical Foundations and Incidence Dynamics.
.- Chapter 2: Global Tax Jurisdiction Shift and Wealth Redistribution: Context, Mechanisms, and China's Approach in Competition of Global Tax Sovereignty.
.- Chapter 3:The Fiscal Nature of Financialization of Housing and Land: The Mechanism of Land Conveyance Fee from the Perspective of Tax Sovereignty.
.- Chapter 4: An Institutional Economics Analysis of Property Tax Policy Design: Tax Incidence and Distributional Effects.
.- Chapter 5: Comparative Study of Land Systems: An Institutional Economics Analysis of Hong Kong's Pre-Application System for Land Auctions——Theoretical Misrepresentations and Political Demands in Hong Kong’s Land Conveyance Revenue System.
.- Chapter 6: U.S. Financial Bubbles and Tax Sovereignty via Seigniorage.
.- Chapter 7: The Contestation on Global Governance of Carbon Pricing Mechanisms: Carbon Tax as an Indirect Levy.
.- Chapter 8: Restructuring Fiscal Sovereignty under Monetary Paradigm Shifts: A Theoretical Framework Based on Medium Evolution.
.- Chapter 9: Research on Tax Structure and Income Distribution Equity: An Empirical Analysis Based on Tax Incidence Theory.