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Taxation and Migration of Peasants: Evidence from the Tax-for-Fee Reform in Rural China.

• Authors : Zheng, Bingdao¹ (AUTHOR); Gu, Yanfeng¹ (AUTHOR)

Subjects: *TAXATION; *REFORMS; PEASANTSCHINA

• Source: Journal of Development Studies. Mar2023, Vol. 59 Issue 3, p307-323. 17p. 5 Charts, 2 Graphs.

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Research on C2C E-Commerce Taxation Based on Mixed Decision Game.

• Authors : Yu, Jiamian¹ (AUTHOR); Yu, Haiyan¹ (AUTHOR)

Subjects: *ONLINE sales taxation; *TAX incidence; *PROGRESSIVE taxationCHINA

• Source: Journal of Global Information Management. 2022, Vol. 30 Issue 3, p1-14. 14p.

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Two‐stage development, allocation strategies' effect, and industrial land policies' adjustment, China.

• Authors : Zhang, Danxia¹ (AUTHOR); Zhang, Juanfeng¹ (AUTHOR) ; Han, Rui¹ (AUTHOR)

Subjects: *INDUSTRIAL policy; *LOCAL taxation; *PAYROLL taxCHINA

• Source: Growth & Change. Jun2022, Vol. 53 Issue 2, p890-909. 20p.

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Taxation officers' grassroots work experience and tax performance: Evidence from China.

• Authors : Chen, Gao¹ (AUTHOR) ; Qi, Yu¹ (AUTHOR) ; Liu, Feng¹ (AUTHOR)

Subjects: *WORK experience (Employment); *LOCAL taxation; *TAX incidenceCHINA

• Source: Journal of Asian Economics. Jun2022, Vol. 80, pN.PAG-N.PAG. 1p.

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Resource misallocation and aggregate productivity under progressive taxation.

• Authors : Guo, Jang-Ting¹ (AUTHOR) ; Izumi, Yutaro² (AUTHOR) ; Tsai, Yi-Chan³ (AUTHOR)

Subjects: *PROGRESSIVE taxation; *FISCAL policy; *LABOR supplyINDIA; CHINA

• Source: Journal of Macroeconomics. Jun2019, Vol. 60, p123-137. 15p.

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Shifting MNE taxation from national to global profits: A radical reform long overdue.

• Authors : McGaughey, Sara L.¹ (AUTHOR) ; Raimondos, Pascalis² (AUTHOR)

Subjects: *INCOME tax; *TAXATION; *CORPORATE taxesCHINA

• Source: Journal of International Business Studies. Dec2019, Vol. 50 Issue 9, p1668-1683. 16p.

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The rise of China and contestation in global tax governance.

• Authors : Christensen, Rasmus Corlin^1,2 (AUTHOR); Hearson, Martin² (AUTHOR)

Subjects: *BUSINESS tax; *DOUBLE tax agreements; *FOREIGN investmentsCHINATENCENT Holdings Ltd. ; BAIDU Inc.

• Source: Asia Pacific Business Review. Apr 2022, Vol. 28 Issue 2, p165-186. 22p. 1 Graph.

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CHINA'S NEW REGIME FOR TAXING EXPATRIATE INCOME: TIGHTENING THE SCREWS OR VINTAGE WINE IN A NEW BOTTLE?

• Authors : Yan Xu^1,2; Zizheng Zhao³

Subjects: *TAXATION of noncitizens; *NONCITIZENS; *INCOME taxCHINA

• Source: Canadian Tax Journal. 2021, Vol. 69 Issue 3, p953-979. 27p.

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ВЛИЯНИЕ ПОЛИТИКИ «ЗЕЛЕНОГО» НАЛОГООБЛОЖЕНИЯ НА ЭКОНОМИЧЕСКИЙ РОСТ КИТАЯ.

• Authors : ЗАЕРНЮК, Виктор Макарович¹ ; ЧЖАН, Чи²

Subjects: *SUSTAINABLE development; *FISCAL policy; *DOUBLE taxationCHINA

• Source: Financial Analytics. Jan-Mar2021, Issue 1, p4-20. 17p.

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Analysis of Concurrent Proceedings under Chinese BITs.

• Authors : Peng, Yang; Shen, Wei

Subjects: *ONLINE sales taxation; *SALES tax; *ELECTRONIC commerceCHINA

• Source: ICSID Review: Foreign Investment Law Journal. Fall2021, Vol. 36 Issue 3, p636-648. 13p.

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The impact of resource taxation on resource curse: Evidence from Chinese resource tax policy.

• Authors : Sun, Xiaohua^1,2 (AUTHOR); Ren, Junlin² (AUTHOR); Wang, Yun^1,2 (AUTHOR)

Subjects: *FISCAL policy; *TAXATION; *ECONOMIC expansionCHINA

• Source: Resources Policy. Sep2022, Vol. 78, pN.PAG-N.PAG. 1p.

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Individual Investors’ Dividend Taxes and Corporate Payout Policies.

• Authors : Li, Oliver Zhen; Liu, Hang; Ni, Chenkai

Subjects: *TAXATION of dividends; *CORPORATE taxes; *TAX reformCHINA

• Source: Journal of Financial & Quantitative Analysis. Jun2017, Vol. 52, p963-990. 28p.

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Reducing Income Inequality: Taxation and Philanthropy in China and the United States.

• Authors : Juliann Vikse¹ ; Shuang Lu¹ ; Chien-Chung Huang¹

Subjects: *INCOME inequality; *TAXATION; *SOCIAL servicesCHINA; UNITED States

• Source: China Nonprofit Review. 2017, Vol. 9 Issue 1, p84-107. 24p.

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THE INTERNATIONAL TAX REGIME AND GLOBAL POWER SHIFTS.

• Authors : Baistrocchi, Eduardo¹

Subjects: *GROSS domestic product; *GOLD standard; *BRETTON Woods SystemCHINA; UNITED StatesWORLD Trade Organization

• Source: Virginia Tax Review. Winter2021, Vol. 40 Issue 2, p219-340. 122p.

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Collusion, political connection, and tax avoidance in China.

• Authors : Tsai, Pi‐Han¹ (AUTHOR); Liu, Yongzheng² (AUTHOR) ; Liu, Xin³ (AUTHOR)

Subjects: *COLLUSION; *TAXATIONCHINA

• Source: Kyklos. Aug2021, Vol. 74 Issue 3, p417-441. 25p. 11 Charts.

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The Structure of Business Taxation in China.

• Authors : Chen, Zhao¹ (AUTHOR); He, Yuxuan² (AUTHOR); Liu, Zhikuo¹ (AUTHOR)

Subjects: *BUSINESS tax; *CORPORATE taxes; *PAYROLLSCHINA

• Source: NBER/Tax Policy & the Economy (University of Chicago Press). 2021, Vol. 35 Issue 1, p131-177. 47p.

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Dividend Taxes, Investor Horizon, and Idiosyncratic Volatility.

• Authors : Li, Oliver Zhen^1,2 (AUTHOR); Liu, Hang³ (AUTHOR); Ni, Chenkai⁴ (AUTHOR)

Subjects: *TAXATION of dividends; *IDIOSYNCRATIC risk (Securities); *VOLATILITY (Securities)CHINA

• Source: Accounting Review. May2021, Vol. 96 Issue 3, p403-430. 28p. 11 Charts, 2 Graphs.

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Exempting battery electric vehicles from traffic restrictions: Impacts on market and environment under Pigovian taxation.

• Authors : Hu, Xu¹ (AUTHOR) ; Yang, Zhaojun¹ (AUTHOR) ; Sun, Jun² (AUTHOR)

Subjects: *ELECTRIC vehicle batteries; *CARBON taxes; *SALES taxCHINA

• Source: Transportation Research Part A: Policy & Practice. Dec2021, Vol. 154, p53-91. 39p.

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Does taxation have real effects on agricultural output? Theory and empirical evidence from China.

• Authors : Zhong, Chunping¹ (AUTHOR) ; Turvey, Calum² (AUTHOR); Zhang, Juan¹ (AUTHOR)

Subjects: *AGRICULTURAL economics; *CONSUMPTION (Economics); *INPUT-output analysisCHINA

• Source: Journal of Economic Policy Reform. Sep2011, Vol. 14 Issue 3, p227-242. 16p. 2 Charts, 1 Graph.

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THE INTERNATIONAL TAX REGIME AND GLOBAL POWER SHIFTS.

• Authors : Baistrocchi, Eduardo¹

Subjects: *INTERNATIONAL economic relations; *TAXATION; INTERNATIONAL taxationCHINA

• Source: Virginia Tax Review. Winter2020, Vol. 39 Issue 2, p219-340. 122p.

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Uncertainty and possibilities in taxation of Australian investment in China: profit distributions and payments to group members.

• Authors : Sharkey, Nolan¹; Dongmei Qiu^2,3

Subjects: *TAXATION; *CONFLICT of laws; *TAX lawsAUSTRALIA; CHINA

• Source: Australian Tax Forum. 2014, Vol. 29 Issue 4, p629-667. 39p.

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The welfare implications of housing-related tax policies in China.

• Authors : Guo, Shen¹ (AUTHOR) ; Jiang, Zheng¹ (AUTHOR)

Subjects: *TAXATION; *FISCAL policy; *PROPERTY taxCHINA

• Source: International Review of Economics & Finance. Mar2021, Vol. 72, p135-153. 19p.

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Tax Policy and Toxic Housing Bubbles in China.

• Authors : Jia, Pengfei¹ (AUTHOR) ; Lim, King Yoong² (AUTHOR)

Subjects: *TAXATION; *ECONOMIC models; *TAX ratesCHINA

• Source: B.E. Journal of Macroeconomics. Jan2021, Vol. 21 Issue 1, p151-183. 33p.

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China's Refunded More Taxes in 2022 Than Last 3 Years Combined.

Subjects: *TAX refunds; *STATE taxation; *PUBLIC financeCHINA

• Source: Bloomberg.com. 11/16/2022, pN.PAG-N.PAG. 1p.

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What is the potential impact of a taxation system reform on carbon abatement and industrial growth in China?

• Authors : Chen, Shiyi¹

Subjects: *ECONOMIC impact; *TAXATION; *CARBON taxesCHINA

• Source: Economic Systems. Sep2013, Vol. 37 Issue 3, p369-386. 18p.

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On the tax bias against investments in fixed assets: Empirical evidence from China.

• Authors : An, Zhiyong¹

Subjects: *TAXATION; *TAXATION of investments; *ASSETS (Accounting)CHINA

• Source: World Economy. Feb2019, Vol. 42 Issue 2, p419-428. 10p. 4 Charts.

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China pioneers a coordinated management approach to TP.

Subjects: *STATE taxation; *TRANSFER pricing; *TAX return preparation industryCHINA; SHENZHEN (Guangdong Sheng, China : East)

• Source: International Tax Review. 8/29/2022, pN.PAG-N.PAG. 1p.

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China raises tax certainty in Shenzhen with collaborative TP management.

Subjects: *STATE taxation; CERTAINTYSHENZHEN (Guangdong Sheng, China : East); CHINA

• Source: International Tax Review. 8/1/2022, pN.PAG-N.PAG. 1p.

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Fiscal incentives and local tax competition: Evidence from China.

• Authors : Liu, Yongzheng¹ (AUTHOR) ; Tai, Hang² (AUTHOR); Yang, Chenping³ (AUTHOR)

Subjects: *LOCAL taxation; *TAX incentives; *CORPORATE profitsCHINA

• Source: World Economy. Dec2020, Vol. 43 Issue 12, p3340-3356. 17p. 6 Charts, 2 Graphs.

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The Determinants of Location Choices of China's ODI: Institutions, Taxation and Resources.

• Authors : Yongqin Wang¹ ; Julan Du² ; Kai Wang²

Subjects: *TAXATION; *INVESTMENTS; *TAX evasionCHINA

• Source: Frontiers of Economics in China. 2015, Vol. 10 Issue 3, p540-565. 26p.

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Current Status of Internet Commerce and Taxation Problem in China.

• Authors : Yali Shen¹; Yang, James G.S.²; Beixin Lin²

Subjects: *ELECTRONIC commerce; *ONLINE sales taxation; *VALUE-added taxCHINA; UNITED StatesAMAZON.COM Inc. 884745530 AMAZON.COM Inc. AMAZON.COM Inc. 884745530 884745530 AMAZON.COM Inc. 884745530 AMZN

• Source: International Tax Journal. Mar/Apr2014, Vol. 40 Issue 2, p17-47. 11p.

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The effects of carbon taxation in China: An analysis based on energy input-output model in hybrid units.

• Authors : Zhang, Hongxia¹ (AUTHOR) ; Hewings, Geoffrey J.D.² (AUTHOR) ; Zheng, Xinye¹ (AUTHOR)

Subjects: *CARBON taxes; CARBON nanofibers; HOUSEHOLDSCHINA

• Source: Energy Policy. May2019, Vol. 128, p223-234. 12p.

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US–China rivalry: The macro policy choices.

• Authors : Tyers, Rod^1,2 (AUTHOR) ; Zhou, Yixiao^2,3 (AUTHOR)

Subjects: *INDIRECT taxation; *CAPITAL levy; *TAX reformCHINA

• Source: World Economy. Sep2020, Vol. 43 Issue 9, p2286-2314. 29p. 9 Charts, 3 Graphs.

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GDP distortion and tax avoidance in local SOEs: Evidence from China.

• Authors : Li, Xiaoxia¹ (AUTHOR) ; Cai, Guilong¹ (AUTHOR) ; Luo, Danglun² (AUTHOR)

Subjects: *GROSS domestic product; *TAXATION; *LOCAL governmentCHINA

• Source: International Review of Economics & Finance. Sep2020, Vol. 69, p582-598. 17p.

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Consumer awareness and ex-ante versus ex-post environmental policies revisited.

• Authors : Lian, Xubei¹ ; Gong, Qiang² ; Wang, Leonard F.S.²

Subjects: *PRODUCT differentiation; *TAXATION; *ENVIRONMENTAL policyCHINA

• Source: International Review of Economics & Finance. May2018, Vol. 55, p68-77. 10p.

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Measures of the People's Republic of China on Control over and Taxation for Import and Export Goods of Enterprises with Foreign Investment.

Subjects: *FOREIGN trade regulation; *TAXATION of foreign investments; *CUSTOMS administrationCHINA

• Source: China Business Laws & Regulations. 2005, p381-386. 6p.

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Issues on compliance and ethics in taxation: what do we know?

• Authors : Daniel Ho¹ ; Brossa Wong²

Subjects: *TAXPAYER compliance; TAXATION & ethics; TAX evasion preventionHONG Kong (China); CHINA

• Source: Journal of Financial Crime. 2008, Vol. 15 Issue 4, p369-382. 14p.

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Tax significance of the double taxation arrangement between mainland China and Hong Kong.

• Authors : Ho, Daniel H.K.; Ting, Antony K.F.

Subjects: *DOUBLE taxation; *TAXATIONHONG Kong (China); CHINA

• Source: International Tax Journal. Fall99, Vol. 25 Issue 4, p13. 10p.

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Proposed profits tax concessions for various maritime services in Hong Kong SAR.

Subjects: *TAXATION; *BUSINESS enterprisesHONG Kong (China); CHINA

• Source: International Tax Review. 8/1/2022, pN.PAG-N.PAG. 1p.

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TAXATION.

Subjects: *TAXATION; *FOREIGN investments; *INCOME taxCHINA

• Source: Venulex Legal Summaries. 2012 Q2, Special section p84-88. 5p.

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The state's response to the crisis of neoliberalism: a comparison of the net social wage in China and the United States, 1992-2017.

• Authors : Moos, Katherine A.¹ (AUTHOR); Qi, Hao² (AUTHOR)

Subjects: *WELFARE state; *STATE taxation; *WAGESCHINA; UNITED States

• Source: International Review of Applied Economics. Jan2023, Vol. 37 Issue 1, p23-49. 27p.

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Taxation.

• Authors : Coleman, Denise Youngblood¹

Subjects: *TAXATION; *CORPORATE taxes; *CAPITAL gainsCHINA

• Source: China Country Review. 2013, p192-194. 3p.

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Taxation and economic performance: Evidence from China

• Authors : Man, Joyce Yanyun^1,2,3 ; Zheng, Xinye⁴; Lang, Tao⁵

Subjects: *TAXATION; *ECONOMICS; *TAX incidenceCHINA

• Source: Social Science Journal. Sep2011, Vol. 48 Issue 3, p553-559. 7p.

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Why does China have a state-oriented attitude towards tax incentives?

• Authors : Diheng Xu¹

Subjects: *TAXATION; *TAX incentives; *FISCAL policyCHINA

• Source: Australian Tax Forum. 2018, Vol. 33 Issue 4, p805-825. 21p.

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THE HETEROGENEOUS TAX BURDEN: EVIDENCE FROM FIRM-LEVEL DATA IN CHINA.

• Authors : YE, JIANLIANG¹ ; GUO, XIAOHAN² ; LUO, DEMING¹

Subjects: *TAXATION; *TAX incidence; *INCOME taxCHINA

• Source: Singapore Economic Review. Sep2018, Vol. 63 Issue 4, p1003-1035. 33p.

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Taxation of E-commerce in a Source-based Jurisdiction: A Study of Hong Kong.

• Authors : Ho, Daniel¹ ; Mak, Aldous² ; Wong, Brossa³

Subjects: *ONLINE sales taxation; *INTERNET sales; *TAX lawsHONG Kong (China); CHINA

• Source: Journal of Business Law. Mar2004, p247-261. 15p.

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Urban and Rural Household Taxation in China. Measurement, Comparison, and Policy Implications.

• Authors : Tao, Ran¹ (AUTHOR) ; Liu, Mingxing² (AUTHOR)

Subjects: *TAXATION; *CONSUMPTION (Economics); *TAX incidenceCHINA

• Source: Journal of the Asia Pacific Economy. Nov2005, Vol. 10 Issue 4, p486-505. 20p.

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THE SINO-U.S. INCOME TAX TREATY AND IST EFFECT ON CHINESE TAXATION OF AMERICAN ECONOMIC INTERESTS.

• Authors : Zheng, Henry R.

Subjects: *FOREIGN corporations; *DOUBLE taxation; *GOVERNMENT policyCHINA

• Source: Tax Lawyer. Spring87, Vol. 40 Issue 3, p733. 45p.

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Tax incentives and foreign direct investment in China.

• Authors : Hsu, Minchung¹; Lee, Junsang² ; Leon-Gonzalez, Roberto¹

Subjects: *TAXATION of foreign investments; *TAXATION; *TAX reformCHINA

• Source: Applied Economics Letters. May2019, Vol. 26 Issue 9, p777-780. 4p. 2 Charts.

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TAXATION IN CHINA.

• Authors : Williams, E.T.

Subjects: *TAXATION; *LAND value taxationCHINA

• Source: Quarterly Journal of Economics. May12, Vol. 26 Issue 3, p482-510. 29p.

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