Wei Cui

University of British Columbia (UBC), Faculty of Law

Professor

1822 East Mall

Vancouver, British Columbia V6T1Z1

Canada

SCHOLARLY PAPERS

38

DOWNLOADS
Rank 4,247

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Top 4,247

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11,479

SSRN CITATIONS
Rank 20,532

SSRN RANKINGS

Top 20,532

in Total Papers Citations

23

CROSSREF CITATIONS

26

Scholarly Papers (38)

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 1,719 (11,820)
Citation 4

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

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 832 (34,401)
Citation 1

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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 327 (110,835)
Citation 2

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

3.

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 936 (29,661)

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

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 494 (68,256)
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 212 (172,492)
Citation 1

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

5.

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 597 (54,481)
Citation 2

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

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 527 (63,581)

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indirect transfer, international taxation, Vodafone, Circular 698

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 319 (113,814)

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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 116 (286,297)
Citation 3

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

8.

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 401 (88,442)

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

9.

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 392 (90,775)

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

10.

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 383 (93,270)

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

11.

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 350 (103,313)

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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

12.

'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 335 (108,539)

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Chinese taxation, permanent establishment, Enterprise Income Tax

13.

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 283 (130,017)
Citation 1

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

14.

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 271 (136,009)
Citation 3

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

15.

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 242 (152,280)

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Chinese taxation, partnership tax

16.

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 228 (161,272)

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VAT, business tax, Chinese taxation, indirect tax

17.

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 222 (165,440)
Citation 1

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

18.

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 220 (166,868)
Citation 1

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

19.

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 198 (184,115)

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sovereign wealth funds, Section 892, tax and competitiveness

20.

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 183 (197,595)
Citation 1

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

21.

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 167 (213,769)

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

22.

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 153 (230,062)

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

23.

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 152 (231,275)
Citation 1

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tax competition, FDI, investment, profit

24.

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 151 (232,580)

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

25.

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 150 (233,770)

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26.

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 133 (257,500)

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

27.

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

Number of pages: 33 Posted: 09 Sep 2020
University of British Columbia (UBC), Faculty of Law, University of British Columbia and University of British Columbia (UBC)
Downloads 120 (278,037)
Citation 1

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

28.

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 105 (305,339)

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VAT, consumption tax, imputed consumption, housing

29.

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 103 (309,342)

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

30.

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 88 (342,172)
Citation 1

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

31.

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 78 (367,616)

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International tax, OECD, BEPS, unilateralism, multilateralism

32.

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 77 (370,358)
Citation 1

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

33.

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

Number of pages: 74 Posted: 25 Sep 2020
Wei Cui, Jeffrey Hicks and Jing Xing
University of British Columbia (UBC), Faculty of Law, University of British Columbia and Antai College of Economics & Management, Shanghai Jiao Tong University
Downloads 62 (416,024)
Citation 2

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tax incentives, investment, take-up, tax administration

34.

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 46 (475,688)
Citation 1

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

35.

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 36 (520,728)

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

36.

China’s Tax Policy Response to the Global Financial Crisis

in Jean-Pierre Cabestan et al (Eds.) China and the Global Economic Crisis: A Comparison with Europe (Rutledge, 2012), pp 84-98
Number of pages: 15 Posted: 04 Jan 2021
Wei Cui
University of British Columbia (UBC), Faculty of Law
Downloads 27 (569,688)

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VAT reform, global financial crisis, personal income tax, Chinese tax policy

37.

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 27 (569,688)

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Chinese law, rulemaking, guidance documents, executive lawmaking

38.

Foreign Administrative Law and International Taxation: a Case Study of Tax Treaty Implementation in China

64(1) Administrative Law Review 191-233 (2012)
Number of pages: 43 Posted: 29 Mar 2021
Wei Cui
University of British Columbia (UBC), Faculty of Law
Downloads 17 (635,943)

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international tax, tax treaties, administrative law, foreign tax credit