China's 2018 individual income tax reform a global perspective by Yue "Daisy" Dai
By: Dai, Yue
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Material type: 
ArticlePublisher: 2019Subject(s): IMPUESTOS | RENTA | SISTEMA FISCAL | REFORMA | CHINA
In:
Tax Notes International v. 94, n. 9, May 27, 2019, p. 849-859Summary: In this article, the author analyzes China's 2018 individual income tax reforms, discussing how the changes fit with China's unique tax culture. She also compares China's evolving tax system with the tax systems in the United States and the United Kingdom, considering how their experiences can help guide China's reforms and, more broadly, how China's tax system fits into the global tax environment.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/94/9-3 (Browse shelf) | Available | OP 138-Bis/2019/94/9-3 |
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author analyzes China's 2018 individual income tax reforms, discussing how the changes fit with China's unique tax culture. She also compares China's evolving tax system with the tax systems in the United States and the United Kingdom, considering how their experiences can help guide China's reforms and, more broadly, how China's tax system fits into the global tax environment.
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