Research Catalog

Title

Fiscal policy in China : taxation and intergovernmental fiscal relations / Roy Bahl.

Author

Bahl, Roy W.

Publication

South San Francisco, Calif. : 1990 Institute, 1999.

Items in the Library & Off-site

Holdings

Details

Description

xiv, 236 pages : illustrations; 24 cm

Summary

• "In this book Professor Roy Bahl traces the history of the 1994 tax reform in China and evaluates its impact. The 1994 reform was the most systematic and comprehensive restructuring of China's revenue system. It covered the country's tax structure, tax administration, central-provincial fiscal relations, and provincial-local fiscal relations. In a concluding chapter, he examines possibilities for continuing taxation reform in China.
• Only a scholar with Professor Roy Bahl's extensive experience as adviser to developing countries on tax reform could have written a book with such breadth and depth." "This book should be required reading for all students of economic development, comparative fiscal systems, or the Chinese economy."--BOOK JACKET.

Subject

• Taxation > China
• Fiscal policy > China
• Intergovernmental fiscal relations > China

Bibliography (note)

• Includes bibliographical references (p. 208-214) and index.

Contents

1. Introduction -- 2. Are Chinese Taxes Too Low? -- 3. Tax Policy -- 4. Tax Administration -- 5. Central-Provincial Fiscal Relations -- 6. Provincial-Local Fiscal Relations -- 7. Next Steps in the Reform.

ISBN

0472590030

LCCN

98068001

OCLC

41254416

Owning Institutions

Columbia University Libraries