This paper examines the taxation of labour income in five key emerging economies: Brazil, China, India, Indonesia and … Wages methodology. Average and marginal tax wedges in Brazil and China (Shanghai) are found to be similar in size in 2010 to … those of many OECD countries. In contrast, India, Indonesia and South Africa (as well as rural China) impose very low …

This paper compares the tax system in China with the tax system in OECD countries and the tax reforms China and OECD … countries have implemented in the past. The analysis focuses on those taxes and tax issues which are currently on China’s reform …. The paper provides a (preliminary) analysis of the tax-to-GDP ratio and the tax mix in China as well as the average and …