The Debate Over U.S. Corporate Tax Reform: How Should China Respond?

Journal
China (People's Rep.); United States
Bulletin for International Taxation 2017 (Volume 71), No. 6a/Special Issue
In this article, the author analyzes how tax reform proposals in the U.S. may affect China and makes suggestions for how China should respond, sketching a blueprint for a Chinese tax system that includes reform to the corporate tax, VAT, and individual income tax systems.