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Autorenporträt
Donald J. S. Brean is Professor of Management at the University of Toronto and Director of AERIL Tax Project. He is co-author of Taxation of International PortfolioCapital (1991) and author of International Issues in Taxation (1984).
Inhaltsangabe
1. Donald J. S. Brean FISCAL REFORM IN MODERN CHINA: An Overview 2. Tamar Manuelyan Atinc and Bert Hofman CHINA'S FISCAL DEFICITS, 1986 1995 3. Athar Hussain and Juzhong Zhuang ENTERPRISE TAXATION AND TRANSITION TO A MARKET ECONOMY 4. Christopher Heady and Shi Yao Bin MARGINAL EFFECTIVE TAX RATES IN THE REFORMED TAX SYSTEM 5. Maxwell J. Fry CAN SEIGNIORAGE REVENUE KEEP CHINA'S FINANCIAL SYSTEM AFLOAT? 6. Roy Bahl CENTRAL PROVINCIAL LOCAL FISCAL RELATIONS: The Revenue Side 7. Richard M. Bird and Duanjie Chen INTERGOVERNMENTAL FISCAL RELATIONS IN CHINA IN INTERNATIONAL PERSPECTIVE 8. Christine W. P. Wong FISCAL DUALISM IN CHINA: Gradualist Reform and the Growth of Off Budget Finance 9. Fan Gang MARKET ORIENTED ECONOMIC REFORM AND THE GROWTH OF OFF BUDGET LOCAL PUBLIC FINANCE 10. Ehtisham Ahmad THE REFORM OF THE FISCAL TRANSFER SYSTEM 11. Myron J. Gordon, Yue Li, and Zhilong Tian THE FUTURE OF MARKET SOCIALISM IN CHINA 12. M. W. L. Chan, Ray G. Harris, and Wendy Rotenberg ACCOUNTING IN CHINA ABOUT THE CONTRIBUTORS INDEX
1. Donald J. S. Brean FISCAL REFORM IN MODERN CHINA: An Overview 2. Tamar Manuelyan Atinc and Bert Hofman CHINA'S FISCAL DEFICITS, 1986 1995 3. Athar Hussain and Juzhong Zhuang ENTERPRISE TAXATION AND TRANSITION TO A MARKET ECONOMY 4. Christopher Heady and Shi Yao Bin MARGINAL EFFECTIVE TAX RATES IN THE REFORMED TAX SYSTEM 5. Maxwell J. Fry CAN SEIGNIORAGE REVENUE KEEP CHINA'S FINANCIAL SYSTEM AFLOAT? 6. Roy Bahl CENTRAL PROVINCIAL LOCAL FISCAL RELATIONS: The Revenue Side 7. Richard M. Bird and Duanjie Chen INTERGOVERNMENTAL FISCAL RELATIONS IN CHINA IN INTERNATIONAL PERSPECTIVE 8. Christine W. P. Wong FISCAL DUALISM IN CHINA: Gradualist Reform and the Growth of Off Budget Finance 9. Fan Gang MARKET ORIENTED ECONOMIC REFORM AND THE GROWTH OF OFF BUDGET LOCAL PUBLIC FINANCE 10. Ehtisham Ahmad THE REFORM OF THE FISCAL TRANSFER SYSTEM 11. Myron J. Gordon, Yue Li, and Zhilong Tian THE FUTURE OF MARKET SOCIALISM IN CHINA 12. M. W. L. Chan, Ray G. Harris, and Wendy Rotenberg ACCOUNTING IN CHINA ABOUT THE CONTRIBUTORS INDEX
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