The reform to replace the Business Tax (BT) with the VAT is the largest tax reform initiative in China since 1994. This article assesses the first two years of the reform from a tax policy perspective. It shows that the government has tried to preempt resistance to reform through highly unusual...

Progressive taxation has historically been discussed primarily in the context of developed, Western nations. This article considers its application in two developing, nonwestern economies, emphasizing differences in political, economic, and (especially) cultural contexts and their effect on the...

Significant advancements have been made in cyber aggression literature, with many studies revealing the consequences associated with adolescents’ involvement in these behaviors. Few studies have focused on cyber aggression involvement in China, India, and Japan. The present study examined...

This paper is challenging mainstream views about the contemporary Chinese system as a developmental state and a variety of capitalism. Based on a comparative analytical model (Csanádi, 1997, 2006) I will demonstrate that in China the general features of a communist system prevail to date, and...

This paper is challenging mainstream views about the contemporary Chinese system as a developmental state and a variety of capitalism. Based on a comparative analytical model (Csanádi, 1997, 2006) I will demonstrate that in China the general features of a communist system prevail to date, and...

Despite being the world's largest economy, China remains a third world nation. This classification is synonymous with having a middle-income per capita economy. China has been the fastest growing economy and is on the verge of breaking its barriers, but economists have developed middle-income...

This paper analyzes China’s political economy through the lens of the varieties of capitalism approach as formulated by Hall and Soskice (2001). It presents the current state of knowledge about China in each of the five spheres of the political economy included in the varieties of capitalism...

The Chinese leadership in November 2013 determined to embark upon a new wave of comprehensive reforms in China. This is clearly reflected by the key decision of the Third Plenum of the 18th Central Committee of Communist Party of China to assign the market a decisive role in allocating...

The Chinese leadership in November 2013 determined to embark upon a new wave of comprehensive reforms in China. This is clearly reflected by the key decision of the Third Plenum of the 18th Central Committee of Communist Party of China to assign the market a decisive role in allocating...