Description
This essay is about taxation in modern China and how it has changed over the years. The contributors discuss the largest and most comprehensive fiscal reform program in modern history and how it has affected taxation in China. They also discuss the long-term challenges China faces and the transitional changes it is going through.
Taxation in Modern China is concerned with tax and public financial issues arising in China's economic transition. The contributors, among the leading authorities on public finance, transitional economics and policy reform in China, direct attention to the largest and most comprehensive fiscal reform program in modern history. The essays collected here cover the main institutional, intergovernmental and industrial issues and address the long-term challenges facing China as well as transitional changes.
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