China's Public Finance: Reforms, Challenges, and Options

ISBN-13: 9781009096843 / Angielski / Miękka / 2022 / 400 str.

Beijing) Lin Shuanglin (Peking University

Opis

A comprehensive, up-to-date, insightful, and innovative masterpiece on China's public finance has come to fill the gap in the field.

Recenzje

'I have profoundly enjoyed reading this book and learnt a great deal from it.' Linda Chelan Li, China Quarterly

Spis treści

1. An overview of China's public finance; 2. The fall and rise of government revenue; 3. Value-added tax, consumption tax, and other taxes on goods and services; 4. Individual income tax reforms; 5. Corporate income tax in China; 6. The size and structure of government expenditure; 7. Infrastructure development and financing; 8. Social security reforms; 9. Healthcare reforms; 10. China's growing local government debt; 11. Fiscal relationship between the central and local governments; 12. Fiscal reform for equitable and sustainable growth.