Taxation Reforms and Changes in Revenue Assignments in China
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- Era Dabla-Norris, 2005. "Issues in Intergovernmental Fiscal Relations in China," IMF Working Papers 05/30, International Monetary Fund.
- Hashimzade, Nigar & Huang, Zhanyi & Myles, Gareth D., 2010. "Tax fraud by firms and optimal auditing," International Review of Law and Economics, Elsevier, vol. 30(1), pages 10-17, March.
- Ahmad, Ehtisham, 2011. "Should China revisit the 1994 fiscal reforms?," Discussion Papers 115922, University of Bonn, Center for Development Research (ZEF).
- Ahmad, Ehtisham, 2011. "Should China revisit the 1994 fiscal reforms?," LSE Research Online Documents on Economics 57969, London School of Economics and Political Science, LSE Library.
- Richard Bird & Christine C.P.Wong, 2005. "China's Fiscal System: A Work in Progress (2005)," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0520, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Fraschini, Angela, 2006. "Fiscal federalism in big developing countries: China and India," POLIS Working Papers 60, Institute of Public Policy and Public Choice - POLIS.
- Christine C.P. Wong & Richard M. Bird, 2005. "China?s Fiscal System: A Work in Progress," International Tax Program Papers 0515, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
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KeywordsChina; Fiscal policy; Intergovernmental fiscal relations; Indirect taxation; vat; vat revenue; consumption tax; tax revenues; Taxation; Subsidies; and Revenue: General; State and Local Taxation; Subsidies; and Revenue;
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ALL-2005-10-22 (All new papers)
- NEP-DEV-2005-10-22 (Development)
- NEP-FIN-2005-10-22 (Finance)
- NEP-PBE-2005-10-22 (Public Economics)
- NEP-PUB-2005-10-22 (Public Finance)
- NEP-SEA-2005-10-22 (South East Asia)
- NEP-TRA-2005-10-22 (Transition Economics)
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