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

Tax Notes, Volume 94, Number 9 (2019)

12 Pages Posted: 11 Jul 2019

See all articles by Yue Dai

Yue Dai

Shanghai University of Finance and Economics - School of Law; Oxford University Faculty of Law

Date Written: May 27, 2019

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

Suggested Citation

Dai, Yue, China's 2018 Individual Income Tax Reform: A Global Perspective (May 27, 2019). Tax Notes, Volume 94, Number 9 (2019). Available at SSRN: https://ssrn.com/abstract=3416954

Yue Dai (Contact Author)

Shanghai University of Finance and Economics - School of Law ( email )

777 Guoding Road
Shanghai, 200433
China

Oxford University Faculty of Law ( email )

St Cross Building
St Cross Rd
Oxford, OX1 3UL
United Kingdom

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