publication presents and examines the many important tax issues that arise for beneficiaries and companies. Focusing first on … domestic tax issues, it considers what tax treatment would provide no tax-related incentives for a company to either increase … survey of taxation of stock options in OECD countries in 2002 that calculates the effective rate of tax and compares it with …

was expected to adopt. Chinese taxation offers a sharp illustration. When China introduced a tax system suited for the … market economy, it fully intended tax collection to rely on self-assessment, audits, and the rule of law. But this Western … economic scholarship on tax compliance and state capacity. China's massive but little-known explorations in taxation highlight …

on total social demand -- chapter 4 On the relationship between tax and price in the market economy -- chapter 5 Study of … judgments on tax cuts -- chapter 9 Finance and taxation situations, policies and reforms: a review of several major finance and … -- chapter 13 Tax reduction: complexity in China -- chapter 14 Chinese finance under the “new normal”: several tendency changes. …