Beyond Revenue - Zhang, Jie
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Erscheint vorauss. 18. Januar 2026
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This book fundamentally examines China's tax reform trajectory through a national strategic lens. Current debates on "tax burden fluctuations" in China are often distorted by interest-group narratives and emotionally charged rhetoric. By integrating international comparisons and interdisciplinary perspectives, the study exposes hidden agendas, debunks public misconceptions, and reconstructs analytical frameworks for tax governance. Taxation in international political economy now transcends traditional fiscal paradigms it embodies both the core of state sovereignty and a critical lever for…mehr

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Produktbeschreibung
This book fundamentally examines China's tax reform trajectory through a national strategic lens. Current debates on "tax burden fluctuations" in China are often distorted by interest-group narratives and emotionally charged rhetoric. By integrating international comparisons and interdisciplinary perspectives, the study exposes hidden agendas, debunks public misconceptions, and reconstructs analytical frameworks for tax governance. Taxation in international political economy now transcends traditional fiscal paradigms it embodies both the core of state sovereignty and a critical lever for global wealth redistribution. It serves as both a cost-benefit calculus for governance legitimacy and a strategic fulcrum in global competition.

More importantly, this book is of groundbreaking significance for the study of the international political economy towards the redistribution of wealth under the conditions of digitization and virtual economy.

The translation was done with the help of artificial intelligence. A subsequent human revision was done primarily in terms of content. The author (with the friendly support of Mr. Weijian Pan) has subsequently revised the text further in an endeavour to refine the work stylistically.
Autorenporträt
Jie Zhang was a then-incumbent Senior Research Fellow at the CITIC Institute for Reform and Development and Senior Research Fellow at the Beijing Knowledge Security Engineering Center. He served as a CCTV Financial Commentator and Partner at Beijing Litian Law Firm. A Visiting Professor at China University of Political Science and Law (CUPL), he holds a bachelor's degree from the University of Science and Technology of China (USTC). Mr. Zhang has authored 11 influential books, including Pricing Power, Cyber Hegemony, and Digital Bubble, and published critical analyses in leading academic journals and policy platforms such as Outlook Weekly, Ziguangge (Purple Light Pavilion), and Global Finance. Recognized for his policy-oriented research, he was awarded the Best Policy Research Award by the Chinese Academy of Social Sciences (CASS) in recognition of its impact on advancing China's strategic discourse. Professor Zhang started his career as a lawyer from 1999 and was one of the main lawyers of the Zhuling incidient and started his own law firm from 2005; he also own and run real estate and private equity investment firms in Beijing from 2007. Aside from his career as a lawyer and investor, Professor Zhang started his teaching career from 2015 at CUPL’s institute on Research on Investment in the Financial Market as a visiting professor.