Trump’s Tax Reform Plan: A Chinese Perspective
Journal
China (People’s Rep.); OECD; United States
Bulletin for International Taxation 2017 (Volume 71), No. 6a/Special Issue
In this article, the author discusses two directions that the Chinese government could take in response to President Trump’s tax reform plan: (1) engage in tax competition with the United States; or (2) ignore Trump’s proposal and adhere to China’s own plans for tax reform.