China's Tax Reform Options,9789810234478

China's Tax Reform Options

by ; ; ;
ISBN13: 9789810234478
ISBN10: 9810234473
Format: Hardcover
Pub. Date: 1998-03-01
Publisher(s): World Scientific Pub Co Inc
List Price: $96.60

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Table of Contents

Preface v(4)
Xiaochuan Zhou
Introduction ix
Trish Fulton
Jinyan Li
Dianqing Xu
Part 1 Macroeconomic Studies on Chinese Tax System 3(72)
Tax System and Policy Options in China
3(25)
Trish Fulton
Jinyan Li
Dianqing Xu
Perspectives of Economic Reform in China
28(10)
Ji Liu
Budget Law and Hardening the Budget Constraints
38(9)
Furen Dong
Financial Perspectives on Fiscal Reform
47(10)
Donald Brean
Chinese Tax Reform: Unsolved Problems
57(3)
Ping Chen
Some Observations on Chinese Provincial Per-capita National Income
60(15)
Ronald A. Edwards
Part 2 International Comparative Studies on Tax Reform 75(28)
China's Tax Treaty Policy
75(18)
Brian Arnold
Jinyan Li
Tax Reform in Canada and China: What China Can Learn from Canada
93(10)
Jack M. Mintz
Part 3 Theoretical Perspective on Chinese Tax System 103(72)
How Financially Viable Are the Chinese SOEs: Findings of a Survey in Five Chinese Municipal Cities
103(33)
I.J. Singh
Decheng Zheng

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