Fiscal policy in China
Subtitle: taxation and intergovernmental fiscal relations
By: Roy Bahl.
Publisher: 1990 Institute
Published: 1999
Place of publication: South San Francisco, Calif
Language: eng
Number of pages: 236
Subjects: Taxation -- China.; Fiscal policy -- China.; Intergovernmental fiscal relations -- China.
Description: "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.
Notes: Includes bibliographical references (p. 208-214) and index.