An examination of China's tax reforms. The essays, by Chinese and foreign scholars, combine first-hand knowledge of the situation in China with modern economic theory and methodology, and highlight key issues which are the focus of research on China's tax system.

Tax system and policy options in China, T. Fulton et al; perfecting tax regulations and improving government monitoring, F.-R. Dong; unsolved problems in China's reform of tax system, P. Chen; China's tax treaty policy, B. Arnold and J.-Y. Li; how financially viable are the Chinese SOEs? - findings of a survey in five Chinese municipal cities, I.J. Singh and D.-C. Zheng; impact analysis of income tax reform in China, D.-Q. Xu; changes in enterprise income tax and its impact on firms' behaviour, Y.-H. An and Z.-S. Yin; a lawyer's perspective on income tax reform in China, N. Boidman; tariff reductions, tax replacement and the implications for income distribution in China, F. Zhai et al; lessons from US for Chinese medical care and tax reform, L. Li; regional economies, township-village enterprises and tax reform, T.-L. Jian; China's ambitious inter-governmental fiscal reform agenda, R. Cullen and H.L. Fu. (Part contents)