A Study of China's Tax-Sharing Fiscal System

This book takes a broad approach, focusing on current hot topics in research on China's tax-sharing fiscal system. It looks back at the past, anticipates the future, and offers a comprehensive account of the origins, changes, and development of China's tax-sharing fiscal system. In connection with this, it also presents a sweeping historical panorama of tax sharing in ancient, modern, and contemporary China, a long and winding story that is both complex and magnificent. In its structural design, the book uses its review as