People’s Republic of China: tax policy and employment creation
Access Status
Open access via publisher
Authors
Klemm, Alexander
Coelho, Isaias
Duncan, Alan
Liu, Li
Date
2018Type
Report
Metadata
Show full item recordCitation
Klemm A. and Coelho, I. and Duncan, A. and Liu, L. 2018. People’s Republic of China: tax policy and employment creation. IMF Country Report No. 18/92. Washington: International Monetary Fund.
Source Title
International Monetary Fund Technical Assistance Report
Additional URLs
Faculty
Faculty of Business and Law
School
Bankwest-Curtin Economics Centre
Collection
Abstract
This report discusses the impact of tax policy, including social security contributions, on employment in China, covering both taxation of employed labor and small and medium-sized enterprises. The findings draw on economic theory, international experiences, as well as discussions with Chinese authorities during a workshop in Yangzhou and meetings in Beijing.