ABSTRACT

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.

chapter 1|30 pages

Fiscal Reform in Modern China

An Overview

chapter 6|25 pages

Central-Provincial-Local Fiscal Relations

The Revenue Side

chapter 8|22 pages

Fiscal Dualism in China

Gradualist Reform and the Growth of off-Budget Finance