China's tax system is characterized by the co-existence of formal taxes, sundry levies and hidden taxes. In China, multiple authorities with tax law making powers and tax administration powers exist. This leads to issues of tax jurisdiction and tax compliance such as differential treatment...

When corporations require financing, there are typically two methods - debt and equity. The return from debt financing is interest, which gives rise to a tax deductible expense for the company issuing the debt. Equity financing returns dividends, which are non-tax-deductible distributions of...

We estimate the households' indirect tax incidences in rural and urban China by using microeconomic data. We find that the average ratio of tax to income is 10.6 per cent across the sample. The tax burdens are regressive in rural and urban areas. On average, the rural households' ratios of tax...

In recent years the Chinese economy has moved away from a carbon intensive economy towards an economy that relies increasingly on renewable energy. While this has been most evident with respect to hydro development, it can also been seen in increases in energy produced by solar and wind...