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• catalog abstract ""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."--Jacket.".
• catalog contributor b10927140.
• catalog created "1999.".
• catalog date "1999".
• catalog date "1999.".
• catalog dateCopyrighted "1999.".
• catalog 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."--Jacket.".
• catalog description "1. Introduction -- 2. Are Chinese Taxes Too Low? -- 3. Tax Policy -- 4. Tax Administration -- 5. Central-Provincial Fiscal Relations -- 6. Provincial-Local Fiscal Relations -- 7. Next Steps in the Reform.".
• catalog description "Includes bibliographical references (p. 208-214) and index.".
• catalog extent "xiv, 236 p. :".
• catalog hasFormat "Fiscal policy in China.".
• catalog identifier "0472590030".
• catalog isFormatOf "Fiscal policy in China.".
• catalog issued "1999".
• catalog issued "1999.".
• catalog language "eng".
• catalog publisher "South San Francisco, Calif. : 1990 Institute,".
• catalog relation "Fiscal policy in China.".
• catalog spatial "China.".
• catalog subject "Fiscal policy China.".
• catalog subject "HJ2982 .B34 1999".
• catalog subject "Intergovernmental fiscal relations China.".
• catalog subject "Taxation China.".
• catalog tableOfContents "1. Introduction -- 2. Are Chinese Taxes Too Low? -- 3. Tax Policy -- 4. Tax Administration -- 5. Central-Provincial Fiscal Relations -- 6. Provincial-Local Fiscal Relations -- 7. Next Steps in the Reform.".
• catalog title "Fiscal policy in China : taxation and intergovernmental fiscal relations / Roy Bahl.".
• catalog type "text".