Taxation in modern China
著者
書誌事項
Taxation in modern China
Routledge, c1998
- : cloth
- : pbk
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注記
Includes bibliographical references
Includes index
内容説明・目次
内容説明
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.
目次
1. Donald J. S. Brean --FISCAL REFORM IN MODERN CHINA: An Overview 2. Tamar Manuelyan Atinc and Bert Hofman --CHINA'S FISCAL DEFICITS, 1986-1995 3. Athar Hussain and Juzhong Zhuang --ENTERPRISE TAXATION AND TRANSITION TO A MARKET ECONOMY 4. Christopher Heady and Shi Yao Bin --MARGINAL EFFECTIVE TAX RATES IN THE REFORMED TAX SYSTEM 5. Maxwell J. Fry --CAN SEIGNIORAGE REVENUE KEEP CHINA'S FINANCIAL SYSTEM AFLOAT? 6. Roy Bahl --CENTRAL-PROVINCIAL-LOCAL FISCAL RELATIONS: The Revenue Side 7. Richard M. Bird and Duanjie Chen --INTERGOVERNMENTAL FISCAL RELATIONS IN CHINA IN INTERNATIONAL PERSPECTIVE 8. Christine W. P. Wong --FISCAL DUALISM IN CHINA: Gradualist Reform and the Growth of Off-Budget Finance 9. Fan Gang --MARKET-ORIENTED ECONOMIC REFORM AND THE GROWTH OF OFF-BUDGET LOCAL PUBLIC FINANCE 10. Ehtisham Ahmad --THE REFORM OF THE FISCAL TRANSFER SYSTEM 11. Myron J. Gordon, Yue Li, and Zhilong Tian --THE FUTURE OF MARKET SOCIALISM IN CHINA 12. M. W. L. Chan, Ray G. Harris, and Wendy Rotenberg --ACCOUNTING IN CHINA ABOUT THE CONTRIBUTORS INDEX
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