You are looking at 1 - 10 of 10 items

  • Author or Editor: Yan Xu x
Clear All Modify Search
This content is available to you

Edited by Richard Cullen, Jefferson VanderWolk and Yan Xu

This content is available to you

Edited by Richard Cullen, Jefferson VanderWolk and Yan Xu

You do not have access to this content

Edited by Richard Cullen, Jefferson VanderWolk and Yan Xu

The core concern of this book is the potential use of taxation and related measures to foster climate-helpful, large-scale change within East Asia. The contributing authors examine key issues such as how Greater China, for instance, confronts severe environmental problems which are a direct product of several decades of remarkable economic growth. The detailed analysis in this book identifies a range of green taxation guidelines for East Asia as it seeks to drive down striking levels of environmental degradation – and tackle the climate change challenge.
This content is available to you

Richard Cullen and Yan Xu

You do not have access to this content

Yan Xu and Dali L. Yang

You do not have access to this content

Dali L. Yang and Yan Xu

You do not have access to this content

Yan Ruth Xia and Anqi Xu

Chapter 3 discusses the changing family system in urban China. It shows connectedness and interactions between Chinese urban family structure and different levels of the social contexts and explains cultural, social, and economic forces directly or indirectly influencing the Chinese family. Family structure is viewed as flexible and interactive with its environment. Culture, policy, economy, and housing reform all play a role in shaping the experience of urban Chinese families. The social changes in housing, education, and the job market have brought opportunities, choices, and wealth, but at the same time posed stress to Chinese families during the social transition. Contemporary Chinese family structure is fluid and dynamic, and Chinese family structure has become more diverse with the occurrence of single-person families, single-parent families, as well as families with double income but no children and cohabitant households as living arrangements of choice. These changes both strengthen and challenge the families. The support from the extended family has served as a buffer.

You do not have access to this content

China

A Comparative Analysis of Key Issues

Yan Xu

This chapter examines the tax treatment of capital gains in China. It explains the history of the Chinese tax treatment of capital gains, the system’s basic design (relationship to income tax, the scope of the tax, the tax treatment of different asset classes, the rates of tax, losses, and so on), how particular problems have been addressed (family homes, avoidance, and so on), and the lessons that might be learned from it. Keywords: capital gains tax; China; tax system design

You do not have access to this content

Yan Xu