In 1944, Martin Crowe, a Catholic priest, wrote a doctoral dissertation titled The Moral Obligation of Paying Just Taxes. His dissertation summarized and analyzed 500 years of theological and philosophical debate on this topic, which identified three basic philosophical positions on the issue....

The authors note that the Tax System Reform Act of 1994 was a milestone in China's endeavour to establish an effective legal system for taxation. One important part of the tax reform is the use of a single unified business income tax system to replace the original statutes, which provided...