The tremendous shift in world political power during the past ten years combined with the economic and social transformation that has been going on in China during the last two decades has once again thrust China onto the forefront of the world stage.  While China undergoes a rapid process of modernization, the outside world comes to realize how little it knows about the country.

In this book, Professor Roy Bahl traces the history of the 1994 tax reform in China and evaluates its impact.  The 1994 reform was the most systematic and comprehensive restructuring of China's revenue system.  It covered the country's tax structure, tax administration, central-provincial fiscal relations, and provincial-local fiscal relations.  In a concluding chapter, he examines possibilities for continuing taxation reform in China.  Only a scholar with Professor Roy Bahl's extensive experience as adviser to developing countries on tax reform could have written a book of such breadth and depth.

This book should be required reading for all students of economic development, comparative fiscal systems or the Chinese economy.

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Related Subjects: Taxation -- China. | Fiscal policy -- China. | Intergovernmental fiscal relations -- China.

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