Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ complia

Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration

Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ complia

Selected papers presented at the International Symposium on Reform of the Chinese Tax System, held at the University of Western Ontario, in London, Canada, in A

On subjects ranging from trade to democratization, there has lately been a wave of laments about China's development belying Western expectations. Yet these dis