Historical Analysis and Comparative Study of Income Tax

Author: Xia Chenge
Publisher:
Publish Date: 2003-05-01
Features: Contemporary Economic Frontier Collection. This book unfolds along two main threads: historical analysis and international comparison. By collecting historical materials on income tax over the past 200 years, the author systematically depicts the evolution of income tax from both temporal and spatial perspectives, summarizing some regular patterns in its development, which holds certain reference value for guiding China's future income tax reforms. Additionally, the book provides a relatively comprehensive comparison of the current tax system elements of personal income tax and corporate income tax in various countries. The book features a well-structured layout, fluent writing, and substantial data, with notable innovative aspects.