2017
DOI: 10.1177/0735275117693038
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A Fiscal Sociological Theory of Authoritarian Resilience

Abstract: The “institutional turn” of comparative authoritarianism enriches our understanding of authoritarian politics, but its lack of institutional theory, tendency to focus on epiphenomena or exogenous force, and failure to address autocrats’ dilemmas constitute weaknesses. Focusing on the taxation institution, this article builds an endogenous institutional explanation of authoritarian resilience. The author argues that while the taxation infrastructural power matters, it causes autocrats two dilemmas: the represen… Show more

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Cited by 16 publications
(9 citation statements)
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“…People are indifferent to the dominant indirect tax in China. 61 Representation is granted by the government leaders themselves in regions affluent in discretionary fiscal resources. Thus, the logic is "no money, no representation."…”
Section: Discussionmentioning
confidence: 99%
“…People are indifferent to the dominant indirect tax in China. 61 Representation is granted by the government leaders themselves in regions affluent in discretionary fiscal resources. Thus, the logic is "no money, no representation."…”
Section: Discussionmentioning
confidence: 99%
“…34 Huang 20142015;Shi 2017. 35 Friedman 2017Zhang, Changdong 2017. ownership. The points-based system has since become the most contested factor in central-local conflicts.…”
Section: Decentralized Hukou Reform: Institutional Drift 1992-2013mentioning
confidence: 99%
“…11 The latter group is called the southbound cadre groups. The CCP's central committee appointed members of this group as local leaders in "new liberalized regions" like Zhejiang.12 In the case of the third frontier, the disadvantaged geographic location led to more state investment in heavy industries in some Southwest and Northwest mountainous regions.13 Zhang and Liu (2019) andKoss (2018) take the civil war and Sino-Japanese war as the watershed event.14 While Koss does not study economic development, the development of the private sector could also be viewed as nonimplementation or selective implementation of central policies, as we have discussed above.15 For a study of national level institutional change, specifically fiscal reform, seeWhiting (2001) andZhang (2017).16 In a study of Brazil's industrialization,Evans (1979) emphasizes the triple alliance among multinational corporations, local private entrepreneurs, and SOEs in the context of state power, as the key to understanding "dependent development." Based on that, Chen (2018) further disaggregate the state by investigating bureaucratic fragmentation and sees how businesses penetrated the fragmented bureaucracy in forming coalitions.17 Weak institutions featured in this study include the fusion of public and private interests (vs. bureaucratic professionalism), partial (vs. impartial) regulation, campaign style (vs. routine) policy implementation, indiscriminate and uncoordinated (vs. selective) industrial promotion policies, and incentives for petty fee extractions (vs. eradicating corruption).…”
mentioning
confidence: 99%
“…For a study of national level institutional change, specifically fiscal reform, see Whiting () and Zhang ().…”
mentioning
confidence: 99%