The Resource Taxation reforms and changes in revenue assignments in China, Ehtisham Ahmad, Raju Singh and Benjamin Lockwood

Taxation reforms and changes in revenue assignments in China, Ehtisham Ahmad, Raju Singh and Benjamin Lockwood

Label
Taxation reforms and changes in revenue assignments in China
Title
Taxation reforms and changes in revenue assignments in China
Statement of responsibility
Ehtisham Ahmad, Raju Singh and Benjamin Lockwood
Creator
Contributor
Author
Issuing body
Subject
Language
eng
Summary
Annotation
Member of
Action
digitized
Cataloging source
OCLCE
Dewey number
336.27140951
Index
no index present
LC call number
HG3881.5.I58
LC item number
W67 no.04/125
Literary form
non fiction
Nature of contents
  • dictionaries
  • bibliography
Series statement
IMF working paper
Series volume
no. WP/04/125
Summary expansion
The value-added tax (VAT) in China has the unusual feature that capital goods are included in the VAT base. In addition, most services are subject to the business tax, which is not creditable against VAT, but which accrues to local governments, and operates as a turnover tax. on grounds of economic efficiency, it would be desirable to eliminate these distortions so that domestic producers are not increasingly placed at a disadvantage as China dismantles tariff and nontariff barriers on competing goods. Reforming indirect taxation would however generate considerable revenue losses for local governments and, in the absence of any compensatory mechanisms, there would be significant impediments to the needed reforms. This paper focuses on the extent of revenue losses, their distribution across provinces, and possible options for compensation
Label
Taxation reforms and changes in revenue assignments in China, Ehtisham Ahmad, Raju Singh and Benjamin Lockwood
Publication
Note
  • "July 2004."
  • At head of title: Fiscal Affairs Department
Antecedent source
file reproduced from original
Bibliography note
Includes bibliographical references
http://library.link/vocab/branchCode
  • net
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
black and white
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Control code
ocn648538311
Dimensions
unknown
Extent
1 online resource (24 pages)
File format
one file format
Form of item
online
Isbn
9781451900101
Media category
computer
Media MARC source
rdamedia
Media type code
c
http://library.link/vocab/recordID
.b3716448x
Reproduction note
Electronic reproduction.
Specific material designation
remote
System control number
  • (OCoLC)648538311
  • imf1451854854
System details
Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002.

Library Locations

    • Deakin University Library - Geelong Waurn Ponds CampusBorrow it
      75 Pigdons Road, Waurn Ponds, Victoria, 3216, AU
      -38.195656 144.304955
Processing Feedback ...