China’s transition produces both positive and negative social and economic results. Changes of the growth pattern …, institutions, and development strategy will drive China’s future transition and development. …

, however, is the situation in transition economies such as China. Irrespective of product and technology used, incentives and …

mit administrativen Vorschriften umzugehen, gewertet wird. China gibt deshalb konzeptuelle wie empirische Probleme auf …

China like other transition economies needs to establish a tax regime compatible with a market economy. The paper … singles out the general and China-specific features by which national legislation attempts to accompany economic … their budgets, China’s fiscal federalism cannot be analysed. This paper argues that China’s emerging tax regime depends on …