Suchergebnisse

This thesis has attempted to analyze rural problems that are hampering China's development from the perspective of land tenure security and to make suggestions on resolutions. The main objective of the research is to comparatively analyze land reform policies that were promulgated and implemented by CCP in different periods, from which an evolutionary pattern of land reforms policies can be developed. And the pattern mainly focuses on further improving land tenure security in China, especially for farmers. ; In der vorliegenden Arbeit werden unter dem Aspekt der Land Tenure Security die die Entwicklung Chinas hemmenden Probleme in den ländlichen Räumen analysiert und Vorschläge zu ihrer Beseitigung gemacht. Der Hauptforschungsgegenstand besteht in der komparativen Analyse der Landreform, die die KPC zu unterschiedlichen Zeitpunkten verkündete und erliess. Daraus wird ein evolutionäres Modell zur Weiterentwicklung der Landreform und Bodenpolitik entwickelt, das vor allem auf eine Verbesserung der Land tenure security insbesondere für die Bauern abzielt.

The implementation of China's mandatory corporate social responsibility (CSR) disclosure in 2008 provides us with a natural experiment setting. In this paper, we examine the effects of mandatory CSR disclosure on the levels of firms' tax avoidance and tax incidence. By using a difference-in-differences model, we predict and find that mandatory CSR reporting firms tend to be less tax aggressive. Then we test who bears the burden of the effective tax rate increase. It shows that the increase of effective tax rate causes a drop in firm output and imposes a tax burden on the firms' consumers. The reduction in output also reduces demand for the firms' inputs and after-tax returns, passing tax burden to suppliers, other stakeholders, employees, and shareholders. In contrast, there is no evidence that the decrease of firms' tax avoidance activities influences the tax incidence of governments, banks, and other creditors. These findings provide evidence that mandatory CSR disclosure changes firm tax planning activities and indeed influences the costs of various stakeholders.