Donald J. S. Brean (ed.)

Taxation in Modern China

Herausgeber: Brean, Donald J. S.

• Gebundenes Buch

Produktbeschreibung

First Published in 1999. Routledge is an imprint of Taylor & Francis, an informa company.

Produktdetails

• Verlag: Routledge
• Seitenzahl: 322
• Erscheinungstermin: 19. Oktober 1998
• Englisch
• Abmessung: 235mm x 157mm x 24mm
• Gewicht: 675g
• ISBN-13: 9780415920179
• ISBN-10: 0415920175
• Artikelnr.: 22332103

Autorenporträt

Donald J. S. Brean is Professor of Management at the University of Toronto and Director of AERIL Tax Project. He is co-author of Taxation of International PortfolioCapital (1991) and author of International Issues in Taxation (1984).

Inhaltsangabe

1. Donald J. S. Brean
FISCAL REFORM IN MODERN CHINA: An Overview 2. Tamar Manuelyan Atinc and Bert Hofman
CHINA'S FISCAL DEFICITS, 1986
1995 3. Athar Hussain and Juzhong Zhuang
ENTERPRISE TAXATION AND TRANSITION TO A MARKET ECONOMY 4. Christopher Heady and Shi Yao Bin
MARGINAL EFFECTIVE TAX RATES IN THE REFORMED TAX SYSTEM 5. Maxwell J. Fry
CAN SEIGNIORAGE REVENUE KEEP CHINA'S FINANCIAL SYSTEM AFLOAT? 6. Roy Bahl
CENTRAL
PROVINCIAL
LOCAL FISCAL RELATIONS: The Revenue Side 7. Richard M. Bird and Duanjie Chen
INTERGOVERNMENTAL FISCAL RELATIONS IN CHINA IN INTERNATIONAL PERSPECTIVE 8. Christine W. P. Wong
FISCAL DUALISM IN CHINA: Gradualist Reform and the Growth of Off
Budget Finance 9. Fan Gang
MARKET
ORIENTED ECONOMIC REFORM AND THE GROWTH OF OFF
BUDGET LOCAL PUBLIC FINANCE 10. Ehtisham Ahmad
THE REFORM OF THE FISCAL TRANSFER SYSTEM 11. Myron J. Gordon, Yue Li, and Zhilong Tian
THE FUTURE OF MARKET SOCIALISM IN CHINA 12. M. W. L. Chan, Ray G. Harris, and Wendy Rotenberg
ACCOUNTING IN CHINA ABOUT THE CONTRIBUTORS INDEX