كوشش مالياتي در چين

Tax Effort in China

The purpose of this study is to assess the level of tax effort in China by comparing the tax effort of a sample of middle-income countries using World Development Indicator data for 1998. The study also examines the changing level of lax effort in China during the 1990s using a panel of Southeast Asian countries. The main finding of the study is that while lax effort in China is low compared with other middle-income countries, tax effort in China is increasing, particularly since the tax reform of 1994. The first section discusses the methodology for measuring tax effort and reviews some previous studies. The next section discusses the estimation models and data, while the following sections present the cross-country and panel data estimation results. The final section takes a closer look at the Chinese tax system and assesses the implications of the study for tax for tax reform in China.