China's tax reform options /
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| Imprint: | Singapore ; River Edge, N.J. : World Scientific, c1998. |
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| Description: | xvi, 467 p. : ill. ; 23 cm. |
| Language: | English |
| Subject: | |
| Format: | Print Book |
| URL for this record: | http://pi.lib.uchicago.edu/1001/cat/bib/3564888 |
Table of Contents:
- Preface / Xiaochuan Zhou
- Introduction / Trish Fulton, Jinyan Li and Dianqing Xu
- Pt. 1. Macroeconomic Studies on Chinese Tax System. Tax System and Policy Options in China / Trish Fulton, Jinyan Li and Dianqing Xu. Perspectives of Economic Reform in China / Ji Liu. Budget Law and Hardening the Budget Constraints / Furen Dong. Financial Perspectives on Fiscal Reform / Donald Brean. Chinese Tax Reform: Unsolved Problems / Ping Chen. Some Observations on Chinese Provincial Per-capita National Income / Ronald A. Edwards
- Pt. 2. International Comparative Studies on Tax Reform. China's Tax Treaty Policy / Brian Arnold and Jinyan Li. Tax Reform in Canada and China: What China Can Learn from Canada / Jack M. Mintz
- Pt. 3. Theoretical Perspective on Chinese Tax System. How Financially Viable Are the Chinese SOEs: Findings of a Survey in Five Chinese Municipal Cities / I. J. Singh and Decheng Zheng. Tax Incentives, Cheap Labor, Market Size and Foreign Direct Investment in China / Kevin H. Zhang
- Pt. 4. Income Tax. Income Tax Reform and its Impacts in China / Dianqing Xu. To Establish and Perfect the Individual Income Taxation in China: Chinese-American Individual Income Taxation Comparison and Inspiration / Yuanzheng Cao. Strategic Response to the Income Tax Reform for Enterprises in China / Jason Zunsheng Yin and Yuhua An. Enterprises Taxation and Regional Capital Formation in China / Duanjie Chen. A Workable and Effective Corporate Governance System for China's State Owned Enterprises / Myron J. Gordon, Yue Li and Zhilong Tian. Policy Options from A Tax Lawyer's Perspective / Nathan Boidman
- Pt. 5. Tariff, Housing, Health Care, Pollution and Social Security Tax. Trade Liberalization, Government Tax Replacement Policies and Income Distribution in China / Zhi Wang, Huijiong Wang and Shantong Li [et al.]. China's Urban Housing Reform: The Role of Taxes and Subsidies / Aimin Chen. Reforming the Health Care System: A China-U.S. Comparison and Policy Implications for China / Ling Li. Reform of the Social Security System in the People's Republic of China / Shunfeng Song, Dasong Deng and George S-F Chu. Incentives to Reduce Pollution Emissions: A Quantitative Study of Pollution Levies and Subsidies in China / Jian Xie and H. Keith Florig
- Pt. 6. Inter-Governmental Fiscal Relations. The "Shanghai Phenomenon" in China's Economic Growth: The Correlation Between Fiscal Burden and Economic Growth / Zhan Wang. Regional Economic Development, TVEs, and Tax Reforms in China / Tianlun Jian. Implications of Tax Sharing Reform for China's Public Administration / Zhiyong Lan. China's Ambitious Inter-Governmental Fiscal Reform Agenda / Richard Cullen and Fu Hua-Ling.
