China's Eclectic Theory of Taxation

Chi, Ti , 'Stable Prices and the Reasons', Beijing Review, 8 May 1975, pp. 17-20.

Ding, Muqun , 'The Principles and Practice of Rent Tax in Communist China', Gongdang Wenti Yanjiu, Vol. X, No. 2, 1984, pp. 76-84.

Ding, Muqun , 'The Concepts of Public Finance in China', Gongdang Wenti Yanjiu, Vol. XI, No. 9, 1985, pp. 49-57.

Du, Lingfeng , 'Essential Elements of a Taxation System', Zhongguo Shuiwu , No. 5, 1985, pp. 25-27.

Du, Mengkun , 'Restructuring the Economic System and Changes in Taxation Thought' , Jingji Yanjiu, No. 7, 1986, pp. 67-70.

Gao, Yang , 'To Underplay the Concept of Yen and to Strengthen Taxation', Renmin Ribao, 12 July 1984, p. 2.

Ge, Weixi , 'An Understanding of Taxation After Socialist Transformation', Caijing Yanjiu, No. 6, 1982, pp. 28-31.

Guo, Yuenxi , 'A Discussion on Commodity Tax', Jingji Yanjiu, No. 3, 1984, pp. 30-31.

Han, Yingjie , 'On Taxation Policy', Zhongguo Shuiwu, No. 6, 1985, pp. 34-35.

Hong, Min , 'Tax Reform and Price Reform', Xinhua Wenzhai, No. 11, 1984, pp. 54-55.

Hou, Mengchan , 'The Existence of Taxation Under Socialism', Zhongguo Shuiwu , No. 3, 1985, pp. 32-33.

Jia, Kecheng , 'Problems on Prices and Tax Revenue', Jingji Yanjiu , No. 9, 1984, pp. 65-66.

Li, Hongfeng and Zhaozi Rong , 'On the Replacement of Leverage Factor of Price by Taxes', Jingji Yanjiu, No. 6, 1985 , pp. 76-77.

Liu, Deming , 'A Discussion on the Relationship Between Price and Tax', Zhongguo Shuiwu, No. 3, 1985, pp. 7-9.

Liu, Xingyu , 'On Tax of Increase in Value', Journal of Liaoning University , No. 6, 1981, pp. 15-18.

Niu, Licheng , 'Taxation—An Important Economic Leverage', Xinhua Yuebao , No. 8, 1983, pp. 129-30.

Qiu, Huabing , 'Substitution of Taxes for Profit Sharing and its Economic Functions' , Zhongguo Jingii Wenti, No. 3, 1984 , pp. 9-13.

Wang, Bingqian , 'Some Problems Concerning Financial Work', People's Daily , 26 November 1982.

Wang, Chengyao , 'Fully Developing the Leverage Function of Taxation', Xinhua Yuebao, No. 11, 1980, pp. 140-42.

Wang, Guoqing and Xin Liu , 'Taxation as a Component of Commodity Value', Jingii Yanjiu , No. 6, 1985, pp. 78-80.

Yang, Gang , 'The Coordination of the Two Levers—Price and Tax', Journal of Sichuan University, No. 1, 1985, pp. 3-6.

Yuan, Zhenyu , 'The Functions of Socialist Taxation', Zhongguo Shuiwu , No. 4, 1985, pp. 33-35.

Zhan, Wu , et al., 'Some Aspects of the Tax Reform', Xinhua Wenzhai , No. 5, 1984, pp. 58-61.

Zhu, Yuanzhen et al., 'The Reality of Economic Management System Reform is not to Change Socialist State Ownership', Jingji Yanjiu, No. 3, 1982, pp. 44-49.

Abouchar, A. (Ed.), The Socialist Price Mechanism (Durham: Duke University Press , 1977).

Bergson, A. The Economics of Soviet Planning (New Haven: Yale University Press, 1964).

Holzman, F.D. Soviet Taxation (Cambridge: Harvard University Press, 1955).

Li, Chorming , Economic Development of Communist China (Berkeley : University of California Press, 1959).

Yang, Zhongwei and BO Li , 'Pricing and Price Reforms', Social Sciences in China , Spring 1986, pp. 69-80.