{"title":"A Comparison of Corporate Tax Rates in the Four Chinas: 1980–2020","authors":"Robert W. McGee","doi":"10.2139/ssrn.3746077","DOIUrl":null,"url":null,"abstract":"This study compares the top corporate tax rates in the People’s Republic of China, Hong Kong, Macau and Taiwan from 1980-2020, using Tax Foundation data.","PeriodicalId":54058,"journal":{"name":"EJournal of Tax Research","volume":null,"pages":null},"PeriodicalIF":0.9000,"publicationDate":"2020-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"EJournal of Tax Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.3746077","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"LAW","Score":null,"Total":0}
引用次数: 0
Abstract
This study compares the top corporate tax rates in the People’s Republic of China, Hong Kong, Macau and Taiwan from 1980-2020, using Tax Foundation data.
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