China's 2018 Individual Income Tax Reform: A Global Perspective

Abstract

This article analyzes China’s 2018 individual income tax reforms, discussing how the changes fit with China’s unique tax culture. It also compares China’s evolving tax system with the tax systems in the United States and the United Kingdom, considering how their experiences can help guide China’s reforms and, more broadly, how China’s tax system fits into the global tax environment.

Keywords: Individual Income Tax, Comparative Tax, Tax Reform

JEL Classification: K34