Tax Administration Reform in China; Achievements, Challenges, and Reform Priorities
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References listed on IDEAS
- David Burton & Wanda S Tseng & Kalpana Kochhar & Hoe Ee Khor & Dubravko Mihaljek, 1994. "Economic Reform in China; A New Phase," IMF Occasional Papers 114, International Monetary Fund.
- Ahmad, Ehtisham, 2011. "Should China revisit the 1994 fiscal reforms?," Discussion Papers 115922, University of Bonn, Center for Development Research (ZEF).
- Hongbin Cai & Qiao Liu, 2009. "Competition and Corporate Tax Avoidance: Evidence from Chinese Industrial Firms," Economic Journal, Royal Economic Society, vol. 119(537), pages 764-795, April.
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- Michael W. Bell & Kalpana Kochhar & Hoe Ee Khor, 1993. "China at the Threshold of a Market Economy," IMF Occasional Papers 107, International Monetary Fund.
- 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.
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- Vitor Gaspar & Laura Jaramillo & Philippe Wingender, 2016. "Political Institutions, State Building, and Tax Capacity; Crossing the Tipping Point," IMF Working Papers 16/233, International Monetary Fund.
- Lina Zadorozhnia, 2016. "Comparative analysis of tax bases of personal income tax in the EU and Ukraine," Ukrainian Journal Ekonomist, Yuriy Kovalenko, issue 11, pages 26-32, November.
More about this item
KeywordsTax administration; China; Tax reforms; Risk management; Tax system reviews; Tax Administration; Tax Administration Reform; China Tax Administration;
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ALL-2016-05-28 (All new papers)
- NEP-CNA-2016-05-28 (China)
- NEP-IUE-2016-05-28 (Informal & Underground Economics)
- NEP-PUB-2016-05-28 (Public Finance)
- NEP-TRA-2016-05-28 (Transition Economics)
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