'One of the foremost international tax scholars in the world, Cui Wei presents a fascinating yet largely unknown recent development in international fiscal policy: the extraordinary decision by China to implement its income tax system without relying on principles - the rule of law, and self-assessment by taxpayers - that are foundational elements of sound tax administration in most developed countries. Cui's highly readable, carefully researched, and balanced account is must-reading for those interested in understanding China's likely future place on the world stage.' George K. Yin, Distinguished Professor of Law and Taxation Emeritus, University of Virginia 'This book provides a fresh and informative account about how the Chinese tax system really works. Even those not specifically interested in China or taxation can learn much from this examination of the development of China's policy in this area. Wei Cui's book offers not only a novel approach to studying tax administration but also many useful lessons for anyone concerned with implementing public policy in any country. In policy analysis, the devil is usually found in the details: this is a rare study that not only delves into the relevant details but also carefully places them within the relevant context and shows how context shapes both policy and outcomes,' Richard M. Bird, Professor Emeritus of Economic Analysis and Policy, Rotman School of Management, University of Toronto 'Cui presents an engrossing story of the operation of the Chinese tax and fiscal systems. The rich empirical data, the refreshing perspective from which the subject matter is examined, and its novel arguments make a valuable contribution to the field. Readers familiar with taxation or Chinese legal systems will appreciate the author's mastery of his materials as well as his ability to identify key features from an array of discrete and complex information sources and to interpret those features in familiar terminologies to readers outside China.' Yan Xu, The China Quarterly 'In his [ remarkable] bookCui composes a detailed picture of an organized modern tax system that does not depend on rule of law. Yet the Chinese fiscal system is neither a dissolute mess nor a top-down exercise of discretionary powerThis is more than a story about tax farming or crony Communism Cui's observations are valuable and thought-provoking for the study of any jurisdiction's tax system.' Susan C. Morse, Florida Tax Review 'Cui's monograph is a must-read: it is carefully crafted, beautifully written, and absolutely fascinating.' Kim Brooks, Canadian Tax Journal
