Table of Contents

1. An overview of China's public finance; 2. The fall and rise of government revenue; 3. Value-added tax, consumption tax, and other taxes on goods and services; 4. Individual income tax reforms; 5. Corporate income tax in China; 6. The size and structure of government expenditure; 7. Infrastructure development and financing; 8. Social security reforms; 9. Healthcare reforms; 10. China's growing local government debt; 11. Fiscal relationship between the central and local governments; 12. Fiscal reform for equitable and sustainable growth.

Promotional Information

A comprehensive, up-to-date, insightful, and innovative masterpiece on China's public finance has come to fill the gap in the field.

About the Author

Shuanglin Lin is Professor of National School of Development at Peking University and honorary director of China Centre for Public Finance. His papers have appeared in Journal of Economic Theory and Journal of Public Economics and policy articles have appeared in the New York Times and China Daily. His recent coauthored paper on China's social security in China Economic Review won the Best Paper Award. He was Noddle Distinguished Professor of University of Nebraska Omaha, Chair of Department of Public Finance at Peking University, and President of the Chinese Economists Society.