Income Tax at 100 Years: Essays and Reflections on the Income War Tax Act commemorates the 100th anniversary of Canada's Income War Tax Act, 1917, with papers and panel discussions from a wide range of distinguished contributors: tax practitioners, both accountants and lawyers; academic experts...

This is the report of a mission of the IMF Legal Department which visited the People's Republic of China in May 1993. The purpose of this mission was to explore the questions: "What does the rule of law mean for the tax system of China? What changes would have to be made to the system to better...