U.S.-Asia Law Institute

The Administrative Foundations of the Chinese Fiscal State

Tuesday, February 28, 2023
7:30 PM - 9:00 PM (Eastern Time)

via Zoom only

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About the Event

China’s staggering economic development over the past four decades owes much to the effectiveness of its tax system. Wei Cui, a professor of law and tax expert at the University of British Columbia, will share highlights from his 2022 book The Administrative Foundations of the Chinese Fiscal State, in which he introduces the politics, policies, and practices of tax collection in China. He argues that China offers an alternative paradigm in revenue mobilization for the developing world. NYU Law Professor Mitchell Kane, editor-in-chief of the Tax Law Review, will be the moderator.

About the speaker

Wei Cui is a visiting professor of law at NYU School of Law. He has taught at the Peter A. Allard School of Law, University of British Columbia since 2013. His research and writing span a wide range of topics in tax law and policy, including international taxation, tax administration and compliance, tax and development, the value added tax, and tax and spending policies targeted at the labor market. His most recent book, The Administrative Foundations of the Chinese Fiscal State (Cambridge University Press 2022), offers a systematic study of Chinese taxation that explains the lessons China’s successful revenue-raising effort holds for developing countries, the reasons why mainstream economic theories must be revised to recognize fundamentally different types of state capacity, and the challenging questions the Chinese paradigm raises for the future of taxation.  

About the moderator

Mitchell Kane is the Gerald L. Wallace Professor of Taxation at NYU School of Law and editor-in-chief of the Tax Law Review. He teaches various courses on tax law such as corporate tax, international tax, and income taxation. He clerked for the Hon. Karen LeCraft Henderson of the US Court of Appeals for the DC Circuit. He was a tax associate with Covington & Burling law firm for four years, advising US and European businesses on the tax consequences of complex international transactions. His current research focuses on tax and economic development, tax and climate change, and the intersection of international taxation and corporate governance.