Wei Cui

University of British Columbia (UBC), Faculty of Law

Professor

1822 East Mall

Vancouver, BC V6T1Z1

Canada

http://https://allard.ubc.ca/about-us/our-people/wei-cui

SCHOLARLY PAPERS

46

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18,139

SSRN CITATIONS
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Top 14,088

in Total Papers Citations

78

CROSSREF CITATIONS

28

Scholarly Papers (46)

1.

The Digital Services Tax: A Conceptual Defense

73(1) Tax Law Review 69-111 (2019)
Number of pages: 33 Posted: 07 Nov 2018 Last Revised: 16 Sep 2020
Wei Cui
University of British Columbia (UBC), Faculty of Law
Downloads 2,701 (9,517)
Citation 9

Abstract:

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digital services tax, international taxation, significant digital presence, location-specific rent, digital platforms

2.

The Superiority of the Digital Services Tax over Significant Digital Presence Proposals

National Tax Journal 72(4), 839-856 (2019)
Number of pages: 28 Posted: 30 Jul 2019 Last Revised: 25 Nov 2019
Wei Cui
University of British Columbia (UBC), Faculty of Law
Downloads 1,318 (29,013)
Citation 2

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digital services tax, significant digital presence, international taxation, tax treaties, profit attribution

Destination-Based Cash-Flow Taxation: A Critical Appraisal

University of Toronto Law Journal, 67:3 (2017), pp 301-347
Number of pages: 33 Posted: 19 Dec 2016 Last Revised: 22 Jun 2017
Wei Cui
University of British Columbia (UBC), Faculty of Law
Downloads 904 (48,952)
Citation 4

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international taxation, destination-based taxation, corporate taxation, BEPS, U.S. tax reform

Destination-Based Cash-Flow Taxation: A Critical Appraisal

Number of pages: 38 Posted: 02 Oct 2015 Last Revised: 19 Dec 2016
Wei Cui
University of British Columbia (UBC), Faculty of Law
Downloads 347 (161,010)
Citation 2

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international taxation, corporate taxation, destination-based taxation, VAT, BEPS, residence-based taxation

The Digital Services Tax as a Tax on Location-Specific Rent

CESifo Working Paper Series No. 7737
Number of pages: 31 Posted: 07 Feb 2019 Last Revised: 29 Jul 2019
Wei Cui and Nigar Hashimzade
University of British Columbia (UBC), Faculty of Law and Brunel University London
Downloads 757 (62,300)
Citation 2

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digital services tax, international taxation, location-specific rent, digital platforms

The Digital Services Tax as a Tax on Location-Specific Rent

Number of pages: 39 Posted: 18 Nov 2019
Wei Cui and Nigar Hashimzade
University of British Columbia (UBC), Faculty of Law and Brunel University London
Downloads 423 (128,623)
Citation 1

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digital services tax, international taxation, location-specific rent, digital platforms

5.

New Puzzles in International Tax Agreements

75(2) Tax Law Review 201-269
Number of pages: 49 Posted: 27 Jul 2021 Last Revised: 15 Aug 2022
Wei Cui
University of British Columbia (UBC), Faculty of Law
Downloads 837 (55,225)
Citation 1

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Global minimum tax, international tax competition, international tax cooperation, theory of international economic agreements, trade in services

6.

Taxing Indirect Transfers: Improving an Instrument for Stemming Tax and Legal Base Erosion

Virginia Tax Review, Vol. 33, No. 4, 2014
Number of pages: 48 Posted: 06 Jun 2013 Last Revised: 07 Dec 2014
Wei Cui
University of British Columbia (UBC), Faculty of Law
Downloads 679 (72,744)

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indirect transfer, international taxation, Vodafone, Circular 698

7.

Strategic Incentives for Adopting the Global Minimum Tax

Number of pages: 46 Posted: 22 Jul 2022 Last Revised: 12 Feb 2024
Wei Cui
University of British Columbia (UBC), Faculty of Law
Downloads 644 (77,796)

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Global minimum tax, international taxation, OECD BEPS, Pillar Two, UTPR

8.

What is the 'Law' in Chinese Tax Administration?

Asia Pacific Law Review, Vol. 19, No. 1, 2011
Number of pages: 20 Posted: 06 Oct 2010 Last Revised: 28 Jul 2011
Wei Cui
University of British Columbia (UBC), Faculty of Law
Downloads 630 (79,930)
Citation 2

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Rule of Law, Normative Documents, Chinese Taxation, Administrative Litigation, Judicial Review, Law-Making Procedure, Rulemaking

Taxing State-Owned Enterprises: Understanding a Basic Institution of State Capitalism

Forthcoming in Osgoode Hall Law Journal
Number of pages: 34 Posted: 27 May 2009 Last Revised: 05 Jun 2015
Wei Cui
University of British Columbia (UBC), Faculty of Law
Downloads 429 (126,604)

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state-owned enterprises, state capitalism, tax and corporate governance, dividend policy, tax and development

Taxing State-Owned Enterprises: Understanding a Basic Institution of State Capitalism

Osgoode Hall Law Journal, Vol. 52, No. 3, pp 775-817, Osgoode Legal Studies Research Paper No. 8/2016
Number of pages: 44 Posted: 19 Oct 2015 Last Revised: 19 Dec 2016
Wei Cui
University of British Columbia (UBC), Faculty of Law
Downloads 145 (371,644)
Citation 3

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state-owned enterprises, state capitalism, corporate taxation, tax and corporate governance, dividend policy, tax and development

10.

Taxation Without Information: The Institutional Foundations of Modern Tax Collection

20(1) University of Pennsylvania Journal of Business Law 93-146 (2017)
Number of pages: 40 Posted: 06 Mar 2017 Last Revised: 17 May 2018
Wei Cui
University of British Columbia (UBC), Faculty of Law
Downloads 476 (113,103)

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Information Reporting, Tax Compliance, Theory of Compliance, Theory of the Firm, Law and Development, State Capacity

11.

Taxation of State Owned Enterprises: A Review of Empirical Evidence from China

Benjamin Liebman and Curtis Milhaupt (Eds.), Regulating the Visible Hand? The Institutional Implications of Chinese State Capitalism (Oxford University Press, 2015), pp 109-131.
Number of pages: 36 Posted: 24 Mar 2015 Last Revised: 19 Oct 2015
Wei Cui
University of British Columbia (UBC), Faculty of Law
Downloads 456 (118,972)
Citation 1

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State-owned enterprises, state capitalism, corporate governance, corporate taxation

12.

China's Business-Tax-To-Vat Reform: An Interim Assessment

British Tax Review 2014(5), pp 617-641
Number of pages: 28 Posted: 07 Aug 2014 Last Revised: 08 May 2015
Wei Cui
University of British Columbia (UBC), Faculty of Law
Downloads 436 (125,495)

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Business Tax, central-local fiscal relations, policy experiments, tax reform, tax policy, VAT

13.

Destination-Based Taxation in the House Republican Blueprint

152 Tax Notes 1419 (September 5, 2016)
Number of pages: 11 Posted: 30 Aug 2016 Last Revised: 09 Jan 2017
Wei Cui
University of British Columbia (UBC), Faculty of Law
Downloads 409 (135,042)

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International Tax Reform, Border Adjustments, WTO and Taxation, House Republican Task Force on Tax Reform, Corporate Taxation, Cash-Flow Taxation, DBCFT

14.

'Establishment': A Core Concept In Chinese Inbound Income Taxation

Columbia Journal of Tax Law, Vol. 1, p. 46, 2010
Number of pages: 45 Posted: 18 Jan 2009 Last Revised: 28 Jul 2011
Wei Cui
University of British Columbia (UBC), Faculty of Law
Downloads 348 (161,747)

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Chinese taxation, permanent establishment, Enterprise Income Tax

15.

The Mirage of Mobile Capital

Number of pages: 30 Posted: 10 May 2023
Wei Cui
University of British Columbia (UBC), Faculty of Law
Downloads 338 (166,860)

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capital mobility, global minimum tax, intangible capital, profit-shifting, tax competition

16.

Fiscal Federalism in Chinese Taxation

World Tax Journal 2011(3), pp 455-80
Number of pages: 26 Posted: 23 Apr 2012
Wei Cui
University of British Columbia (UBC), Faculty of Law
Downloads 320 (176,889)
Citation 1

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fiscal federalism, tax legislation, centralization, local tax preferences, Chinese taxation

17.

Administrative Decentralization and Tax Compliance: A Transactional Cost Perspective

University of Toronto Law Journal 65(3), pp. 186–238
Number of pages: 60 Posted: 12 Dec 2014 Last Revised: 03 Jul 2015
Wei Cui
University of British Columbia (UBC), Faculty of Law
Downloads 318 (178,025)
Citation 3

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Decentralization, informal tax collection, rule of law, tax administration in developing countries, legal profession

18.

The Canadian Digital Services Tax

C. Elliffe (ed.), International Tax at the Crossroads, Forthcoming
Number of pages: 16 Posted: 13 Mar 2023
Wei Cui
University of British Columbia (UBC), Faculty of Law
Downloads 316 (179,203)

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digital services tax, international taxation, Pillar One, trade wars

19.

The Chinese VAT

THE FUTURE OF INDIRECT TAXATION: RECENT TRENDS IN VAT AND GST SYSTEMS AROUND THE WORLD, pp. 159-189, Michael Lang, ed., Kluwer Law International, 2012
Number of pages: 31 Posted: 21 Nov 2011 Last Revised: 04 Dec 2011
Wei Cui and Alan Wu
University of British Columbia (UBC), Faculty of Law and affiliation not provided to SSRN
Downloads 291 (195,469)

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VAT, business tax, Chinese taxation, indirect tax

20.

The Prospect of New Partnership Taxation in China

Tax Notes International, Vol. 46, No. 6, 2007
Number of pages: 10 Posted: 18 Jan 2009 Last Revised: 08 Jun 2020
Wei Cui
University of British Columbia (UBC), Faculty of Law
Downloads 280 (203,386)

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Chinese taxation, partnership tax

21.

How Well-Targeted Are Payroll Tax Cuts as a Response to COVID-19? Evidence from China

Number of pages: 53 Posted: 09 Sep 2020 Last Revised: 19 Jul 2022
University of British Columbia (UBC), Faculty of Law, University of Toronto and University of British Columbia (UBC)
Downloads 275 (207,107)
Citation 7

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payroll taxes, social insurance, labor informality, COVID, China

22.

The Digital Services Tax on the Verge of Implementation

Canadian Tax Journal/Revue fiscale canadienne, 2019, Vol. 67, No. 4, p. 1135-1152
Number of pages: 18 Posted: 17 Jan 2020
Wei Cui
University of British Columbia (UBC), Faculty of Law
Downloads 271 (210,195)

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digital, international taxation, technological change, tariffs, tax incidence, OECD

23.

Does Judicial Independence Matter? A Study of the Determinants of Administrative Litigation in an Authoritarian Regime

38(3) University of Pennsylvania Journal of International Law, pp 941-998
Number of pages: 54 Posted: 21 Mar 2016 Last Revised: 22 Jun 2017
Wei Cui
University of British Columbia (UBC), Faculty of Law
Downloads 262 (217,439)
Citation 3

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Rule of law, judicial independence, administrative litigation, authoritarianism, tax litigation

24.
Downloads 256 (222,446)
Citation 1

Corporate Tax Cuts for Small Firms: What Do Firms Do?

Number of pages: 67 Posted: 27 Oct 2021 Last Revised: 29 Mar 2024
University of British Columbia (UBC), Faculty of Law, University of International Business and Economics (UIBE) - School of Banking and Finance, Shanghai Jiao Tong University (SJTU) - Antai College of Economics and Management and Antai College of Economics & Management, Shanghai Jiao Tong University
Downloads 197 (284,428)
Citation 1

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tax incentives, small firms, productivity, investment, firm entry

Corporate Tax Cuts for Small Firms: What Do Firms Do?

CESifo Working Paper No. 9389
Number of pages: 62 Posted: 08 Nov 2021
University of British Columbia (UBC), Faculty of Law, University of International Business and Economics, Shanghai Jiao Tong University (SJTU) and Antai College of Economics & Management, Shanghai Jiao Tong University
Downloads 59 (675,355)

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tax incentives, small firms, productivity, investment, firm entry

25.

Minimalism about Residence and Source

38(2) Michigan Journal of International Law 245-269 (2017)
Number of pages: 20 Posted: 23 Oct 2015 Last Revised: 22 Sep 2017
Wei Cui
University of British Columbia (UBC), Faculty of Law
Downloads 254 (224,164)
Citation 1

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international taxation, residence-based taxation, source-based taxation, source of income, tax residence, citizenship taxation, double taxation

26.

Judicial Review of Government Actions in China

Number of pages: 23 Posted: 20 Aug 2018
University of British Columbia (UBC), Faculty of Law, University of British Columbia (UBC), Faculty of Law and University of British Columbia (UBC), Faculty of Law
Downloads 249 (228,734)
Citation 1

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Judicial review, Chinese law, standard of review, scope of review, Supreme People’s Court

Cash on the Table? Imperfect Take-up of Tax Incentives and Firm Investment Behavior

Number of pages: 71 Posted: 25 Sep 2020 Last Revised: 09 Nov 2021
Wei Cui, Jeffrey Hicks and Jing Xing
University of British Columbia (UBC), Faculty of Law, University of Toronto and Antai College of Economics & Management, Shanghai Jiao Tong University
Downloads 198 (283,112)
Citation 2

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tax incentives, investment, take-up, tax administration

Cash on the Table? Imperfect Take-Up of Tax Incentives and Firm Investment Behavior

CESifo Working Paper No. 9413
Number of pages: 72 Posted: 23 Nov 2021
Wei Cui, Jeffrey Hicks and Jing Xing
University of British Columbia (UBC), Faculty of Law, University of British Columbia (UBC) and Antai College of Economics & Management, Shanghai Jiao Tong University
Downloads 44 (772,825)
Citation 7

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tax incentives, investment, take-up, tax administration

28.

Responding to Sovereign Funds: Are We Looking in the Right Place?

Tax Notes, Vol. 123, p. 1237, June 8, 2009
Number of pages: 8 Posted: 04 Jun 2009 Last Revised: 28 Jul 2011
Wei Cui
University of British Columbia (UBC), Faculty of Law
Downloads 214 (264,384)

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sovereign wealth funds, Section 892, tax and competitiveness

29.

Local Tax Incentives and Behavior of Foreign Enterprises: Evidence from a Large Developing Country

Singapore Management University School of Accountancy Research Paper No. 2018-S-71, Vol. 6, No. 1, Special Issue: Tax
Number of pages: 32 Posted: 19 Jan 2018
Jing Xing, Wei Cui and Xi Qu
Antai College of Economics & Management, Shanghai Jiao Tong University, University of British Columbia (UBC), Faculty of Law and Shanghai Jiao Tong University (SJTU) - Antai College of Economics and Management
Downloads 198 (283,860)
Citation 1

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tax competition, FDI, investment, profit

30.

Multilateral Management as a Fair Solution to the Spratly Disputes

Vanderbilt Journal of Transnational Law, Vol. 36, No. 3, 2003
Number of pages: 63 Posted: 18 Jan 2009 Last Revised: 01 Sep 2009
Wei Cui
University of British Columbia (UBC), Faculty of Law
Downloads 188 (297,371)

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Spratlys, South China Sea, Multilateral Management, Adjusted-Winner Procedure

31.

Residence-Based Formulary Apportionment: (In-)Feasibility and Implications

Tax Law Review, Vol. 71, No. 3, 2018
Number of pages: 32 Posted: 02 Oct 2018
Wei Cui
University of British Columbia (UBC), Faculty of Law
Downloads 187 (298,784)

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international taxation, corporate taxation, destination-based taxation, formulary apportionment, shareholder taxation

32.

The Tax Consequences of Corporate Reorganisations in China

British Tax Review, Issue 3, pp. 340-353, 2011
Number of pages: 15 Posted: 31 Jul 2011
Wei Cui and Richard Krever
University of British Columbia (UBC), Faculty of Law and University of Western Australia Law School
Downloads 179 (310,638)

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33.

The Inefficiencies of Legislative Centralization: Evidence from Provincial Tax Rate-Setting

China: An International Journal, 13(3), pp 49-67
Number of pages: 30 Posted: 10 Aug 2014 Last Revised: 23 Dec 2015
University of British Columbia (UBC), Faculty of Law and Texas A&M University-Commerce
Downloads 174 (318,486)

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federalism, centralization, tax competition, tax mimicking, local taxes, legislation

34.

The Chinese Tax System: Where It Stands and How We Should Study It

Forthcoming in Linda Li (ed.) Handbook of Public Finance in China
Number of pages: 27 Posted: 17 Jan 2024 Last Revised: 20 Feb 2024
Wei Cui
University of British Columbia (UBC), Faculty of Law
Downloads 153 (357,322)

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Chinese taxation; political economy of taxation; state capacity; taxation and welfare

35.

Decentralizing Legislation in China’s Law on Legislation Amendment

Hong Kong Law Journal, Issue 49:2, 665-696 (2019)
Number of pages: 24 Posted: 07 May 2019 Last Revised: 23 Sep 2019
Wei Cui and Jiang Wan
University of British Columbia (UBC), Faculty of Law and Southwest University of Political Science and Law, School of Economic Law
Downloads 151 (359,190)
Citation 1

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Law on Legislation, decentralization, rule of Law, legislatures in China, legislative processes, 4th Plenum, lawmaking

36.

The Chinese Enterprise Income Tax

Forthcoming chapter in Reuven Avi-Yonah (Ed.), Research Handbook on Corporate Taxation (2023)
Number of pages: 16 Posted: 09 Mar 2023
Wei Cui
University of British Columbia (UBC), Faculty of Law
Downloads 150 (361,155)

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capital taxation, Chinese taxation, corporate income tax

37.

Objections to Taxing Resale of Residential Property under a VAT

Tax Notes, Vol. 137, No. 7, 2012
Number of pages: 13 Posted: 23 Apr 2012 Last Revised: 31 Dec 2012
Wei Cui
University of British Columbia (UBC), Faculty of Law
Downloads 140 (381,549)

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VAT, consumption tax, imputed consumption, housing

38.

The Legal Maladies of 'Federalism, Chinese-Style'

Chapter 4 in Weitseng Chen (ed.) The Beijing Consensus? How China Has Changed the Western Ideas of Law and Economic Development and Global Legal Practices (Cambridge University Press), pp 95-118
Number of pages: 28 Posted: 02 Oct 2016 Last Revised: 22 Jun 2017
Wei Cui
University of British Columbia (UBC), Faculty of Law
Downloads 137 (387,979)

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federalism, Chinese law, the supply of law, Law on Legislation, decentralized enforcement, rule of law, law and social order

39.

What Is Unilateralism in International Taxation?

114 AJIL Unbound 261-264 (September 2020)
Number of pages: 5 Posted: 25 Sep 2020
Wei Cui
University of British Columbia (UBC), Faculty of Law
Downloads 122 (424,094)
Citation 1

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International tax, OECD, BEPS, unilateralism, multilateralism

40.

Unleashing Mass Entrepreneurship: Firm-Level Evidence on the Impact of China’s Registered Capital Reform

Number of pages: 83 Posted: 01 Oct 2021 Last Revised: 10 May 2024
Wei Cui and Mengying Wei
University of British Columbia (UBC), Faculty of Law and University of International Business and Economics
Downloads 117 (437,725)
Citation 1

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Capital structure, Entrepreneurship, Entry regulation, Informality, Registered capital

41.

The Selection of Litigation against Government Agencies: Evidence from China

Review of Law and Economics, Vol. 13, Issue 3
Number of pages: 36 Posted: 22 Jun 2017 Last Revised: 17 May 2018
University of British Columbia (UBC), Faculty of Law and Texas A&M University-Commerce
Downloads 102 (483,565)
Citation 1

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Selection Theory, Priest and Klein, Administrative Litigation, Civil Law v. Common Law, Chinese Law, Authoritarian Legal Systems

42.

Taxpayer Self-Inspections, Audits, and Optimal Tax Administration: Evidence from China

Number of pages: 28 Posted: 04 Jan 2021
Wei Cui
University of British Columbia (UBC), Faculty of Law
Downloads 100 (490,055)
Citation 1

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Audits, enforcement, informal tax collection, self-inspections, tax amnesties, tax compliance, tax administration.

43.

When Do Chinese Subnational Governments Make Law?

Number of pages: 42 Posted: 21 Oct 2019
Wei Cui and Jiang Wan
University of British Columbia (UBC), Faculty of Law and Southwest University of Political Science and Law, School of Economic Law
Downloads 61 (652,104)

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Chinese law, legislation, legislative processes, legislative institutions, rulemaking, supply of law

44.

Policy Forum: Non-Standard Employment and Canada's Initial Pandemic Response

Canadian Tax Journal/Revue fiscale canadienne, Vol. 69, No. 2, 2021, pp. 475-486
Number of pages: 12 Posted: 12 Aug 2021
Wei Cui
University of British Columbia (UBC), Faculty of Law
Downloads 57 (673,771)
Citation 1

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Employment, work, flexible, assistance, policy

45.

When Do Chinese National Ministries Make Law?

Number of pages: 20 Posted: 23 Oct 2019 Last Revised: 08 Nov 2019
Wei Cui
University of British Columbia (UBC), Faculty of Law
Downloads 55 (685,004)

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Chinese law, rulemaking, guidance documents, executive lawmaking

46.

Administrative Procedures as Tax Enforcement Tools

Number of pages: 16 Posted: 27 Nov 2023 Last Revised: 24 Feb 2024
University of British Columbia (UBC), Faculty of Law, University of Toronto and University of British Columbia (UBC)
Downloads 43 (761,266)
Citation 2

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Tax administration, evasion, bunching