China

6 articles available

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:A Defence of UTPRThis article defends UTPR (formerly known as the Under Taxed…

China has risen as a key global economic development engine and player over the past three decades. An evidentiary lynchpin derived from such mighty economic advances is China’s gradually escalating…

China’s fiscal and tax reform should aim to narrow down income disparity and facilitate income redistribution to realize social equity. Justifiably, Chinese citizens’ perception to the rich has been…

China has made vast strides in environmental protection in the past decade. The Decision further indicates that “ecological civilization” a key development goal for China. Various schemes are being…

Reform Path Forward for China’s Tax Law Reform   The observation on the current fiscal and tax system helps China to improve and execute a profound tax system to realize goals proposed in The…

In my previous post, I discussed the budget law related reform updates in China. This post continues such discussion by reviewing issues of China’s tax administration and transfer payment systems…