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Home > Archives > Vol 3, No 3 (2013)

Full Issue

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Table of Contents

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