Taxation in modern China
Author(s)
Bibliographic Information
Taxation in modern China
Routledge, c1998
- : cloth
- : pbk
Available at 17 libraries
  Aomori
  Iwate
  Miyagi
  Akita
  Yamagata
  Fukushima
  Ibaraki
  Tochigi
  Gunma
  Saitama
  Chiba
  Tokyo
  Kanagawa
  Niigata
  Toyama
  Ishikawa
  Fukui
  Yamanashi
  Nagano
  Gifu
  Shizuoka
  Aichi
  Mie
  Shiga
  Kyoto
  Osaka
  Hyogo
  Nara
  Wakayama
  Tottori
  Shimane
  Okayama
  Hiroshima
  Yamaguchi
  Tokushima
  Kagawa
  Ehime
  Kochi
  Fukuoka
  Saga
  Nagasaki
  Kumamoto
  Oita
  Miyazaki
  Kagoshima
  Okinawa
  Korea
  China
  Thailand
  United Kingdom
  Germany
  Switzerland
  France
  Belgium
  Netherlands
  Sweden
  Norway
  United States of America
Note
Includes bibliographical references
Includes index
Description and Table of Contents
Description
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.
Table of Contents
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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