"This book elucidates the murky realities of China's taxation system today, and advocates bold plans for change … of China's creaky, inherited and uneven tax system- and put forward a plan for radical change. This book will be of …

China like other transition economies needs to establish a tax regime compatible with a market economy. The paper … singles out the general and China-specific features by which national legislation attempts to accompany economic … their budgets, China’s fiscal federalism cannot be analysed. This paper argues that China’s emerging tax regime depends on …