First Published in 1999. Routledge is an imprint of Taylor & Francis, an informa company.
"Taxation in Modern China offers a comprehensive and penetrating look at the problems this huge country is facing in constructing a sound basis for a new, market-supporting public sector. It is unique in both its breadth and depth, and is a 'must-read' for those wishing to understand the enormity and complexity of China's transition." -- Richard Newfarmer, Lead Economist, World Bank
"I am favorably impressed by Taxation in Modern China. Donald Brean has assembled the leading authorities on Chinese taxation, intergovernmental fiscal relationships, and banking and finance, and has shown that reforming the Chinese tax system is critical to the success of China's march toward a market economy." -- Ronald McKinnon, Stanford University
"This is the most comprehensive examination to date of government revenue developments in China. Its treatment of subjects that are seldom addressed elsewhere, especially off-budget local government finance and the accounting system, is particularly valuable and a welcome addition." -- Howell H. Zee, Advisor, Fiscal Affairs Department, International Monetary Fund
"Taxation in Modern China fills a serious gap in current research by addressing the formidable challenges of tax reform and fiscal overhaul in China. Eminently well-edited, carefully researched and thematically balanced, it is a `must-read' for scholars, policy makers and students of China's continuing market transition." -- Padma Desai, Columbia University
"In this volume, Donald Brean and an international group of fiscal specialists serve up a feast of information and analysis on the tax dimensions of China's reforming economy." -- Thomas G. Rawski, University of Pittsburgh