Bin Yang

Xiamen University - Department of Public Economics

Xiamen, Fujian 361005

China

SCHOLARLY PAPERS

3

DOWNLOADS
Rank 40,308

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Top 40,308

in Total Papers Downloads

779

CITATIONS

0

Scholarly Papers (3)

1.

Characteristics of the Chinese Tax System and Its Cultural Underpinnings: A Comparison with the West

Journal of Chinese Tax and Policy, Vol. 1, No. 1, pp. 13-33, August 2011
Number of pages: 31 Posted: 23 Nov 2011
Eva Huang and Bin Yang
University of Sydney Business School - Discipline of Business Law and Xiamen University - Department of Public Economics
Downloads 490 (37,763)

Abstract:

Chinese tax system, China tax law, Chinese culture, comparative culture

2.

Extending the VAT to Services in China: Special Difficulties and Choices

Journal of Chinese Tax and Policy, Vol. 2, No. 1, pp. 2-10, February 2012
Number of pages: 17 Posted: 29 Mar 2012 Last Revised: 11 Sep 2012
Bin Yang
Xiamen University - Department of Public Economics
Downloads 196 (110,892)

Abstract:

value added tax, VAT base expansion, Chinese tax, services

3.

Rectifying Income Redistribution in China: Homogenising Public Service Provision or Tax Regulation?

Journal of Chinese Tax and Policy, Vol. 3, Special, pp. 37- 58, May 2013
Number of pages: 32 Posted: 30 Nov 2014
Bin Yang
Xiamen University - Department of Public Economics
Downloads 8 (470,947)

Abstract:

Income Redistribution, Public Service, Tax Regulation, Factors of Production Flow