Brys, Bert; Matthews, Stephen; Herd, Richard; Wang, Xiao - Centre for Tax Policy and Administration (CTPA), … - 2013
This paper compares the tax system in China with the tax system in OECD countries and the tax reforms China and OECD countries have implemented in the past. The analysis focuses on those taxes and tax issues which are currently on China’s reform agenda, including the consumption taxes...
