Vol. 3 No. 3 (2013): Chinese Tax and Policy

Articles

• Rectifying Income Redistribution in China: Homogenising Public Service Provision or Tax Regulation?

  BIN YANG

• Business Ethics, Corporate Social Responsibility and Taxation – Chinese Policy and Practice

  Bath Vivienne

• Tax Transplants and the Critical Role of Processes: A Case Study of China

  JINYAN LI

• Fair Competition and Preferential Taxation Policy for Small & Medium Retail Stores in China: A Comparative Study

  TIAN GEORGE

• Fiscal Decentralization, Multi-level Government Competition and Local Non-tax Revenue: Dynamic Spatial Panel Model Estimation based on Provincial Data from 2000-2010

  JINZHI TONG, LI XING, JIAJIE WANG

• On the Development Strategy of China’s Value-Added Tax (VAT) Reform

  DONGSHENG JIN, WEIFU JIN