China’s economic growth during the past twenty years has been breathe taking. As of the early 1980’s China was one of the poorest countries in the world. The economy was almost entirely state-owned. Virtually all allocation decisions were made through the government planning ministries. Goods were largely rationed, prices were only an accounting convention and the economy was largely closed. Since then, per capita GDP has grown by a factor of at least five. The country has largely shifted to a market economy, most industries are highly competitive and international trade with the rest of the world is large and growing. There is now a vibrant private sector, rapid FDI, and a thriving stock market. The objective of this paper is to focus on the role of the tax system in the development process.
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Length: 28 pages Date of creation: May 2002 Date of revision: Handle: RePEc:eab:develo:187
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Find related papers by JEL classification: E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy O11 - Economic Development, Technological Change, and Growth - - Economic Development - - - Macroeconomic Analyses of Economic Development H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
References listed on IDEAS Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
Roger H. Gordon & John D. Wilson, 2001.
"Expenditure Competition,"
NBER Working Papers
8189, National Bureau of Economic Research, Inc.
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