Fiscal Policy & Property Taxation

        With the Chinese economy developing at breakneck speed, the signs of unbalanced regional development and income inequality have become increasingly clear, an issue that has drawn the attention of the Chinese government. The PKU-Lincoln Center is dedicated to providing analytical research on China’s fiscal policies; to this end, the Center has assembled a research team made up of prominent scholars from educational and research institutions in China and abroad, with the goal of conducting research on China`s fiscal policy, focusing on the areas of local public finance and property taxation.

       Research into local public finance involves in-depth investigation of China’s fiscal system, system of intergovernmental transfer payments, interregional fiscal policy, and economic growth; it also touches on issues related to urban development. In addition, China’s tax structure, tax burdens, local government finances, land transaction income, and fiscal policy reform are also important topics in this field. The Center is dedicated to increasing the capacity for research and analysis regarding local public finance, a goal it realizes by hosting a diverse array of academic seminars and sharing the Center’s research findings.

Property taxation is another critical area of the Center’s research. Considering China’s property tax system is still in its trial phase, the relevant authorities are looking to draw on advanced property tax evaluation techniques as well as the tax management systems of other countries. The Center is dedicated to bringing these advanced theories and practices to China by sponsoring research projects, translating foreign publications, and offering training to professionals from academic and governmental institutions. The Center seeks to assist China on the path to implementing a property taxation system, and thus conducts research in the following areas: profiles of property tax systems used abroad; studies on property tax appraisal methods and techniques; research into the use of computer assisted mass appraisal (CAMA) and geographic information systems (GIS) in property tax administration; and research into the design of efficient procedures for property tax administration.