An economic evaluation of tax system of the People's Republic of China
LE3 .A278 2012
Bachelor of Arts
The purpose of this thesis is to undertake a comparative systems assessment of the Chinese tax system with particular reference to that in Canada. The principal criteria for an economic evaluation of any tax system are equity, efficiency and economic growth. The analysis draws on some empirical estimates of the efficiency costs and incidence of taxation. Both the Canadian and Chinese tax systems are described in some detail for purposes of comparison. The concluding chapter undertakes the comparative analysis and finds that a case can be made, based on all three criteria, for restructuring the personal income tax in China and relying more heavily on this tax as a major component of the tax system.
The author grants permission to the University Librarian at Acadia University to reproduce, loan or distribute copies of my thesis in microform, paper or electronic formats on a non-profit basis. The author retains the copyright of the thesis.