About this paperIn this paper, we study the equalization effect of transfer payment on financial resources by using the county level data from 2009 to 2013. An...
About this paperIn 1994，tax － sharing reform is the cornerstone of china’s socialist market economy． Based on the review of the process of tax － sharing r...
About this paperSince 2011，China’s economy said good bye to the two digit growth，GDP growth is shifting，and economic development has entered a new norm． T...
About this paperThere has yet no thorough empirical research about why China should levy a broad-base real property tax. We try to fill the niche in the litera...
About this paperThis paper analyzes the allocation of tax burden of different income groups before and after the personal income tax reform (2011) by using the...
About this paperCurrently, most international references on the real property tax are based on western countries, while less focus on the reference of Asian co...
