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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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The Last Strike: Age, Career Incentives and Taxation in China.

• Authors : Li, Zeren¹ (AUTHOR); Yu, Arthur Zeyang² (AUTHOR)

Subjects: *TAXATION; *REGRESSION discontinuity design; *MONETARY incentivesCHINA

• Source: Studies in Comparative International Development. Mar2023, Vol. 58 Issue 1, p55-78. 24p. 6 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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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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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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A cost–benefit analysis of the environmental taxation policy in China: A frontier analysis‐based environmentally extended input–output optimization method.

• Authors : Wang, Ke^1,2,3,4,5 (AUTHOR) ; Wang, Jiayu^1,2 (AUTHOR); Hubacek, Klaus^5,6,7 (AUTHOR)

Subjects: *ENVIRONMENTAL policy; *COST effectiveness; *POLLUTIONCHINA

• Source: Journal of Industrial Ecology. Jun2020, Vol. 24 Issue 3, p564-576. 13p. 1 Diagram, 2 Charts, 3 Graphs.

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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 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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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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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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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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Energy substitution, efficiency, and the effects of carbon taxation: Evidence from China's building construction industry.

• Authors : Liu, Hongxun¹; Lin, Boqiang²

Subjects: *ENERGY consumption; *CARBON taxes; *CONSTRUCTION industryCHINA

• Source: Journal of Cleaner Production. Jan2017, Vol. 141, p1134-1144. 11p.

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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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Taxation and state-building: The tax reform under the Nationalist Government in China, 1928–1949.

• Authors : Xu, Yin¹ ; Xu, Xiaoqun²

Subjects: *TAX reform; *FISCAL policy; *TAX lawsCHINA

• Source: Accounting, Organizations & Society. Jan2016, Vol. 48, p17-30. 14p.

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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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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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Taxation and debt maturity: Empirical evidence from a quasi-experiment in China.

• Authors : Zhiyong An¹

Subjects: *CORPORATE taxes; *DEBT; *MATURITY (Finance)CHINA

• Source: Journal of Multinational Financial Management. Jul2014, Vol. 25, p21-29. 9p.

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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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Revisit on Beneficial Ownership in the Mainland China-Hong Kong Double Taxation Arrangement.

• Authors : Zhaodong Jiang¹; Cheung, Daniel K.C.²

Subjects: *DOUBLE tax agreements; *DIVIDENDS; *INTEREST (Finance)HONG Kong (China); CHINAORGANISATION for Economic Co-operation & Development

• Source: International Tax Journal. Nov/Dec2013, Vol. 39 Issue 6, p63-68. 6p.

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Contemporary Issues of Taxation of Representative Offices in China.

• Authors : Cheung, Daniel K. C.¹; Zhaodong Jiang²

Subjects: *CORPORATE taxes; *FACTORIES; *ASSOCIATIONS, institutions, etc.CHINA

• Source: International Tax Journal. Jul/Aug2013, Vol. 39 Issue 4, p39-54. 8p. 1 Chart.

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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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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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Circular of the Ministry of Finance and the State Administration of Taxation on Adjusting the Export Rebate Rates.

Subjects: *REBATES; *EXPORT duties; *TAX ratesCHINACHINA. Ministry of Finance

• Source: China Business Laws & Regulations. 2005, p350-355. 6p.

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Taxation and capital structure: Empirical evidence from a quasi-experiment in China

• Authors : An, Zhiyong¹

Subjects: *CORPORATE taxes; *CAPITAL structure; *EMPIRICAL researchCHINA

• Source: Journal of Corporate Finance. Sep2012, Vol. 18 Issue 4, p683-689. 7p.

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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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FOREIGN ADMINISTRATIVE LAW AND INTERNATIONAL TAXATION: A CASE STUDY OF TREATY IMPLEMENTATION IN CHINA.

• Authors : WEI CUI¹

Subjects: *TAX laws; *DOUBLE tax agreements; INTERNATIONAL obligationsUNITED States; CHINA

• Source: Administrative Law Review. Winter2012, Vol. 64 Issue 1, p191-233. 43p.

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RURAL TAXATION REFORMS AND COMPULSORY EDUCATION FINANCE IN CHINA.

• Authors : Wang, Wen¹; Zhao, Zhirong Jerry²

Subjects: *FINANCE; *GOVERNMENT revenue; *TAXATIONCHINA

• Source: Journal of Public Budgeting, Accounting & Financial Management. Spring2012, Vol. 24 Issue 1, p136-162. 27p. 4 Charts.

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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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TAXATION.

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

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

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Coal taxation reform in China and its distributional effects on residential consumers.

• Authors : Qin, Ping.¹ (AUTHOR) ; Chen, Peilin.¹ (AUTHOR) ; Zhang, Xiao-Bing.¹ (AUTHOR)

Subjects: *COAL sales & prices; *INCOME; *TAX ratesCHINA

• Source: Energy Policy. Apr2020, Vol. 139, pN.PAG-N.PAG. 1p.

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Rebalancing in China: A taxation approach.

• Authors : Cubizol, Damien¹ (AUTHOR)

Subjects: *CONSUMPTION tax; *BUSINESS tax; *TAXATIONCHINA

• Source: China Economic Review (1043951X). Apr2020, Vol. 60, pN.PAG-N.PAG. 1p.

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Cross-Border Taxation of Employee Stock Options.

• Authors : Hennig, Cherie J.¹; Ningkun Wang; Xiaoli Yuan

Subjects: *STOCK options; *FOREIGN tax credit; *TAX planningUNITED States; CHINA

• Source: ATA Journal of Legal Tax Research. 2006, Vol. 4, p59-75. 17p.

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OPTIMAL TAXATION ON MIXED DIAMOND GOODS: IMPLICATIONS FOR PRIVATE CAR OWNERSHIP IN CHINA.

• Authors : Xin Deng¹ ; Yew-Kwang Ng²

Subjects: *TAXATION; *PROPERTY; *UTILITY theoryCHINAYEW-Kwang Ng

• Source: Pacific Economic Review. Dec2004, Vol. 9 Issue 4, p293-306. 14p.

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The Mainland of China and the Hong Kong SAR Double Taxation Arrangement--An Overview and Implications for Tax Planning.

• Authors : Cho, Stella

Subjects: *DOUBLE tax agreements; *TAX laws; *TAX planningHONG Kong (China); CHINA

• Source: International Tax Journal. Jan2008, Vol. 34 Issue 1, p45-55. 11p. 1 Chart.

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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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The Modernization of Real Estate Taxation in China.

• Authors : Zhang Qing¹; Xu Jian Guo²

Subjects: *REAL property tax; *PROPERTY tax; *CONFERENCES & conventionsCHINA

• Source: Journal of Property Tax Assessment & Administration. 2006, Vol. 3 Issue 4, p5-12. 8p.

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The Impact of Rural Taxation Reform on Farm Household Income.

• Authors : Cuiping Xu ; Qinghua Shi¹ ; Wang, H. Holly²

Subjects: *TAXATION; *INCOME; *TAX reformYANGTZE River Delta (China); CHINA

• Source: Chinese Economy. Jul/Aug2009, Vol. 42 Issue 4, p75-90. 16p. 4 Charts.

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Institutions, Property Taxation and Local Government Finance in China.

• Authors : Tang, Bo-sin¹; Wong, Siu-wai²; Liu, Sing-cheong³

Subjects: *PROPERTY tax; *LOCAL government; *FINANCECHINA

• Source: Urban Studies (Sage Publications, Ltd.). 05/01/2011, Vol. 48 Issue 5, p847-875. 29p.

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Poverty and vulnerability in rural China: effects of taxation.

• Authors : Imai, Katsushi S.¹; Wang, Xiaobing¹; Kang, Woojin¹

Subjects: *POVERTY; *REGRESSIVE taxation; HOUSEHOLD surveysCHINA

• Source: Journal of Chinese Economic & Business Studies. Nov2010, Vol. 8 Issue 4, p399-425. 27p. 8 Charts.

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Development of an Online Taxation Course: From Design to Evaluation.

• Authors : Chan Yin-Sum, Samuel; Leung Tak-Wing, Simon

Subjects: *TAXATION; COLLEGE curriculumHONG Kong (China); CHINA

• Source: International Tax Journal. Fall2002, Vol. 28 Issue 4, p23. 28p.

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Compliance costs of corporate taxation in Hong Kong.

• Authors : Chan, Samuel Y.S.; Cheung, Daniel K.C.

Subjects: *CORPORATE taxes; TAX compliance costsHONG Kong (China); CHINA

• Source: International Tax Journal. Fall99, Vol. 25 Issue 4, p42. 27p. 1 Diagram, 9 Charts.

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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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Income taxation and foreign direct investment in China.

• Authors : Lin, Kenny Z.

Subjects: *TAX laws; *TAXATION of foreign investments; *TAX incentivesCHINA

• Source: International Tax Journal. Spring99, Vol. 25 Issue 2, p78. 14p. 2 Charts, 1 Graph.

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Circular on Matters Related to the Implementation of Taxation and Other Reduction and Exemption Policies for Some Trades That Are Being Relatively Severely Affected by the SARS Epidemic Situation.

Subjects: *TAX exemption; *TAX laws; *BUSINESS taxCHONGQING (China); CHINA

• Source: Chinese Law & Government. Jul2007, Vol. 40 Issue 4, p52-55. 4p.

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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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Taxation of e-commerce in Hong Kong: applying UK and US experience.

• Authors : Carlos Noronha; Gerald Vinten

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

• Source: Managerial Auditing Journal. 2003, Vol. 18 Issue 9, p702-709. 8p.

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Carbon taxation policy in China: How to protect energy- and trade-intensive sectors?

• Authors : Liang, Qiao-Mei^1,2; Fan, Ying^1,3; Wei, Yi-Ming^1,3

Subjects: *EMISSIONS trading; *NONPROFIT organizations; CARBONCHINA

• Source: Journal of Policy Modeling. Mar2007, Vol. 29 Issue 2, p311-333. 23p.

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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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