Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 1 of 1
Full-Text Articles in Law
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 …