Taxation in Modern China is concerned with tax and public financial issues arising in China's economic transition. The contributors, among the leading authorities on public finance, transitional economics and policy reform in China, direct attention to the largest and most comprehensive fiscal reform program in modern history. The essays collected here cover the main institutional, intergovernmental and industrial issues and address the long-term challenges facing China as well as transitional changes.

About the Author

Donald J. S. Brean is Professor of Management at the University of Toronto and Director of AERIL Tax Project. He is co-author of Taxation of International PortfolioCapital (1991) and author of International Issues inTaxation (1984).

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