ISBN10: 0472590030, ISBN13: 9780472590032, [publisher: 1990 Institute, Ann Arbor] Hardcover Hardcover. In Taxation Reform in China, Roy Bahl dissects and analyzes China's 1994 tax reform as a case study of a major developing country attempting to modernize its fiscal system. Starting with an examination o the fundamental question of whether Chinese taxes are too low, it goes on to analyze the reform of the country's tax structure, ax administration, central-provincial fiscal relations, and provincial-local fiscal relations. The concluding chapter looks to the next steps in tax reform. Throughout, the book features a large amount of quantitative analysis and draws parallels with the reform options followed in other economies. The 1994 reform is noteworthy because it was the most systematic and comprehensive restructuring of China's revenue system since the start of economic reform in 1979. Besides adapting the tax structure and tax administration to the needs of rapidly rising market economy, the major thrust of the reform was to redefine the intergovernmental fiscal relations in the country. Bahl points out that, although the reform clearly thrust the nation's fiscal system toward centralization, at the same time it put in place the structure necessary to pursue a true fiscal decentralization in the future. Bahl's extensive experience advising developing countries on tax reform has led to a book of great breadth and ...

ISBN10: 0472590030, ISBN13: 9780472590032, [publisher: Univ of Michigan Pr] Hardcover Connecting readers with great books since 1972! Used textbooks may not include companion materials such as access codes, etc. May have some wear or writing/highlighting. We ship orders daily and Customer Service is our top priority!
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University of Michigan Press 7/30/1985 12: 00: 00 AM Hardcover New Book. Shipped from UK in 4 to 14 days. Established seller since 2000. Please note we cannot offer an expedited shipping service from the UK.

ISBN10: 0472590030, ISBN13: 9780472590032, [publisher: University of Michigan Press] Hardcover New Book. Shipped from UK. Established seller since 2000.
[Wood Dale, IL, U.S.A.] [Publication Year: 1985]

Univ of Michigan Pr, Date: 1999. Hardcover. New. 224 pages. 9.25x6.25x1.00 inches. 1999. Univ of Michigan Pr ISBN 0472590030 9780472590032 [GB]

The University of Michigan Press 1985 Hard cover Good Good condition. Good dust jacket. A copy that has been read but remains intact. May contain markings such as bookplates, stamps, limited notes and highlighting, or a few light stains.

ISBN10: 0472590030, ISBN13: 9780472590032, [publisher: 1990 Institute] Hardcover Good condition. Good dust jacket. A copy that has been read but remains intact. May contain markings such as bookplates, stamps, limited notes and highlighting, or a few light stains.
[Frederick, MD, U.S.A.] [Publication Year: 1999]