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Numerical simulation on property tax reform : evidence from China
Wang, Hui; Wang, Yanyi; Zhang, Shunming - In: Applied economics 51 (2019) 20, pp. 2172-2194
Persistent link: https://www.econbiz.de/10012196667
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China's tax reform options
Fulton, Trish (contributor); Li, Jinyan (contributor);  … - 1998
Persistent link: https://www.econbiz.de/10000655643
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Reforming China's personal income tax
Zee, Howell H.; Hameed, Farhan - In: The Chinese economy 39 (2006) 2, pp. 40-56
Persistent link: https://www.econbiz.de/10003341920
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Income inequality and progressive income taxation in China and India, 1986 - 2015
Piketty, Thomas; Qian, Nancy - In: Top incomes : a global perspective, (pp. 40-75). 2010
Persistent link: https://www.econbiz.de/10003964984
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Asymptotic marginal tax rate of individual income tax in China
Liu, Zhenya; Yang, Wu; Dickinson, David G. - In: Economic and political studies : EPS 2 (2014) 2, pp. 121-138
Persistent link: https://www.econbiz.de/10010372461
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Optimal income tax for China
Li, Chengjian; Li, Jinlu; Lin, Shuanglin - In: Pacific economic review 20 (2015) 2, pp. 243-267
Persistent link: https://www.econbiz.de/10011296380
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Income inequality and progressive income taxation in China and India, 1986 - 2015
Piketty, Thomas; Qian, Nancy - In: American economic journal : a journal of the American … 1 (2009) 2, pp. 53-63
Persistent link: https://www.econbiz.de/10003846352
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China's 2018 Individual Income Tax Reform : A Global Perspective
Dai, Yue - 2019
This article analyzes China's 2018 individual income tax reforms, discussing how the changes fit with China's unique tax culture. It also compares China's evolving tax system with the tax systems in the United States and the United Kingdom, considering how their experiences can help guide...
Persistent link: https://www.econbiz.de/10012867005
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Understanding the elasticity of taxable income : a tale of two approaches
He, Daixin; Peng, Langchuan; Wang, Xiaxin - In: Journal of public economics 197 (2021), pp. 1-16
Persistent link: https://www.econbiz.de/10012798782
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Tax reform, tax aggressiveness and corporate value : evidence from China's enterprise income tax law reform
Yuan, Guodong; McIver, Ron; Xu, Lei - In: Green and social economy finance : a review, (pp. 171-191). 2021
Persistent link: https://www.econbiz.de/10012627363