The State as a Corporation or Family? Insights from a Comparative Study of Citizenship and Taxation in Canada and China
Author ORCID Identifier
Jinyan Li: 0009-0008-5129-3460
Document Type
Book Chapter
Publication Date
7-9-2024
Source Publication
Taxation, Citizenship and Democracy in the 21st Century . Cheltenham, UK: Edward Elgar Publishing, 2024. < https://doi.org/10.4337/9781035329137.00015>
Keywords
Citizenship; Taxation; China; Canada; Constitution; Rule of law
Abstract
This chapter proposes a new approach to analysing the interlink between citizenship and taxation. It argues that different models are revealed by a comparative study of the technical design, policy outcomes and the broader legal culture of the income tax systems in Canada and China. Citizens behave more like shareholders in Canada and family members in China. The state as a corporation or family models help explain why the systems differ and what different roles citizens play in tax lawmaking in these countries.
Repository Citation
Li, Jinyan, "The State as a Corporation or Family? Insights from a Comparative Study of Citizenship and Taxation in Canada and China" (2024). Articles & Book Chapters. 3408.
https://digitalcommons.osgoode.yorku.ca/scholarly_works/3408
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Catalogue Record
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