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Comparative Research Of The Plea Leniency System Of China, Yuguang Lu
Comparative Research Of The Plea Leniency System Of China, Yuguang Lu
Maurer Theses and Dissertations
This dissertation mainly discusses the Plea Leniency System that was recently legislated in China. Plea Leniency had completed a 2-year tryout stage, and was officially legalized into the Criminal Procedure Law of China in Oct.2018. The application of pleading procedures seems inevitable around the world, and operates differently in each country. As a result, there exist both similarities and differences between Chinese Plea Leniency and American plea bargaining.
This dissertation contains comparative research, empirical research and case research. Chapters I to III will form the first half of my research. This part contains my retrospective research of pleading procedure’s past …
Capital Gains Tax Law And Policy In The U.S. And China: A Comparative Study, Chen Ye
Capital Gains Tax Law And Policy In The U.S. And China: A Comparative Study, Chen Ye
Maurer Theses and Dissertations
This dissertation provides a review of tax theories, laws, and policies of the U.S. and China on taxing capital gains. Based on the review, I draw a comparative analysis of the two countries’ laws and policies and prescribe legislative options for taxing capital gains under the individual income tax law in China.
The dissertation contributes to both the Chinese literature and the U.S. literature: For China, this research takes upon an overlooked yet increasingly important issue in China’s individual income tax—the taxation of capital gains. Though the 2018 Individual Income Tax Law brought significant changes to the classification of individual …