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In this book, Professor Bahl examines and analyzes China's 1994 taxation reform as a case study of an attempt by a major developing country to modernize its fiscal system. The 1994 reform is noteworthy because it was the most systematic and comprehensive restructuring of China's revenue system since the beginning of its economic reform in 1979.
This far-reaching reform extended to the country's tax structure, tax administration, central provincial fiscal relations, and provincial-local fiscal relations. The author traces the history of this reform over the past two decades and evaluates its impact, including an extensive review of the analytical work of other scholars. Through detailed quantitative analysis, he draws parallels with the fiscal reform options followed in other economies. The concluding chapter examines the possibilities for continuing taxation reform in China.
Bahl, Roy W. Fiscal Policy in China: Taxation and Intergovernmental Fiscal Relations. San Francisco: 1990 Institute, 1999.