Tax administration improvements have contributed significantly to a doubling of China's tax-to-GDP ratio and the substantial reduction in taxpayers' compliance costs since the mid-1990s. This paper describes the key features of China's tax administration and their evolution over the last 20...

To deal with the longitudinal data with both leptokurtic and platykurtic errors, we extend growth curve models using the generalized error distribution (GED) model. The Metropolis--Hastings algorithm is used to estimate the GED model parameters in the Bayesian framework. The application of the...