A Review of China Tax Research

Abstract

We conduct a comprehensive review of China tax research published in both the English and Chinese journals since 1990. To provide an appropriate context for our review, we summarize the key institutional features of China’s tax system. We find that China offers many interesting institutional features that have not been fully exploited in past tax research. Our review suggests that China tax research is still a relatively neglected field, though the field is growing in the past few years. We identify several promising new directions for future China tax research.

Keywords: taxation; China