China’s Tax Reform Options

China is now facing the challenge of designing and carrying out new reforms of its taxation system. This volume covers a range of topics critical to China’s future tax reform. Scholars and government officials have contributed papers which range from general tax issues to specific problem areas in tax policy design, implementation and legislation in China. The collaborative efforts between the Chinese and foreign scholars combine first-hand knowledge of the situation of China’s tax reform with modern economic theory and methodology, and highlight key issues which are the focus of research on China’s tax system. Several papers also examine the links between tax reform and reforms in other areas in China, such as monetary and housing reforms, thus giving a more complete picture of the task ahead.