Ph. D in Economics, 2002 – School of Economics, Fudan University
MA in Economics, 1996 – School of Economics, Fudan University
BA in Economics, 1993 – School of Economics, Fudan University
Visiting scholar, Sept. 2003 - Aug. 2004 – Department of Economics, University of Konstanz, Germany
Postdoctoral research fellow, July 2016 - Aug. 2016 – International Bureau of Fiscal Documentation (IBFD)
Language Capability
English: Fluent
Teaching
MA level course:
Lectures on International Taxation
Professional English for Taxation
Smart Taxation
China's Taxation System and Fiscal Policy (in English for international students)
BA level course:
Public Finance
International Taxation
Publication
Books
2019 International Taxation, Fudan University Press.
2019 The Taxation System in China (10th edition) (in Chinese and English), China Tax Press.
2018 The Taxation System in China (6th edition), Fudan University Press.
2017 Improving the Redistribution Effects of Individual Income Tax in China, Anhui University Press.
2013 China Tax Guide (in Chinese and English), China Law Press.
2008 Public Sector Economics (2nd edition), Fudan University Press.
2006 Urban Public Finance, Fudan University Press.
2003 Dual Exchange Rate System Research, Shanghai University of Finance and Economics Press.
2001 Modern Public Finance (2nd edition), Fudan University Press.
2001 International Taxation, Shanghai Sanlian Press.
Articles
2025 "Some Suggestions on Optimizing China's Corporate Income Tax System under Global Minimum Tax Rules", Guojishuishou [International Taxation], No.4.
2025 "Policy Note: An Asian Perspective on Pillar One Amount A and Digital Service Taxes", Intertax, No. 2 (collaborated).
2024 "A Diagrammatic Overview of the Mechanism of Amount A of Pillar One", Belt and Road Initiative Tax Journal, No. 2 (collaborated).
2024 "Land Transfer, Urban-Rural Labor Mobility and Total Factor Productivity in Agriculture: Theory and Empirical Evidence", Nongcunjingji [Rural Economy], No.1.
2024 "The Impact of Digital Services Tax on China's Digital Trade - An Analysis Based on the CGE Model", Guojijingmaotansuo [International Economics and Trade Research], No.10.
2023 "Interpretation and Analysis of the Option Clauses in the Global Anti-Base Erosion Rules", Guojishuishou [International Taxation], No.11.
2023 "How Information Connectivity Promotes County-level Fiscal Compliance：Evidence Based on the Connection of the County-level and Provincial Level GFMIS Platforms in China", Caimaojingji [Finance and Trade Economics], No.5.
2023 "Progress and Difficulties in Implementing Global Minimum Tax Rules", China Tax Newspaper, March 22, B1.
2022 "Interpretation and Implementation Difficulties of Global Anti-Base Erosion Model Rules", Shuiwuyanjiu [Taxation Research], No.3.
2022 "User Participation, Enterprise Profitability and Division of Taxation Rights on Income from Cross-border Digital Services", Guojishuishou [International Taxation], No.3.
2021 "Review of the Tax Reforms of Major Countries: Based on OECD Tax Policy Reform Reports of 2016 to 2020", Guojishuishou [International Taxation], No.5.
2020 "Tax Incentives on IP Income in the Post-Beps Era: International Comparison and References", Guojishuishou [International Taxation], No.6.
2020 "The Adjustment of Science and Technology Tax System to Promote High Quality Innovation", Caijingzhiku [Financial Minds], No.5.
2019 "Are the Special Tax Zone Policies Effective? Evidence from China's Economic and Technological Development Zones", In Laukkanen A., et al (eds.) Special Tax Zones in the Era of International Tax Coordination. Amsterdam: IBFD.
2019 "The Tax-Cut Effects of the Switch from Business Tax to VAT in China's Financial Sector", Shuiwuyanjiu [Taxation Research], No.5.
2019 "Inter-Provincial Transfer of VAT Revenue and Horizontal Fiscal Balance: An Analysis Based on the Inter-regional Input-Output Table of 42 Sectors in China", Beijingdaxuexuebao [Journal of Beijing University (Philosophy and Social Science)], No.4.
2019 "How Can House Property Tax Improve Income Distribution: A Simulation Analysis Based on Urban Household Survey Data", Hebeidaxuexuebao [Journal of Hebei University (Philosophy and Social Science)], No.5.
2019 "The Tax Reform during China's Economic Reform and Opening Up: Process, Achievements, Issues and Prospects". In Zhang, J. & Y. Wang (eds.) A Great Transformation: The Past, Present and Prospects of China's Reform. Shanghai: Truth & Wisdom Press.
2018 "The Innovation of VAT Administration Based on Block Chain Technology", Shuiwuyanjiu [Taxation Research], No. 6.
2018 "Measuring the Redistributive Effects of Personal Income Tax Using Generalized Entropy Indexes: With an Application to China", Asia & the Pacific Policy Studies, Vol. 5, No.2, https://onlinelibrary.wiley.com/doi/abs/10.1002/app5.229.
2017 "Does the Special Tax Zone Policy Still Matter for Foreign Investment in China? An Analysis Based on the Evolution of China's Special Tax Zones", Asia-Pacific Tax Bulletin, Vol. 23, No.6.
2017 "How Does Rising House Price Affect Urban Household Consumption in China? An Analysis Based on a Two-Stage Household Lifecycle Model", Caimaojingji [Finance and Trade Economics], No.3.
2015 "The Effects of China's VAT Enlargement Reform on the Income Redistribution of Urban Households", China Finance and Economic Review, Vol. 4, No.2. http://www.springer.com/-/0/AVE71gxSnYabzt6n74kV.
2015 "Will Flat Tax Dampen the Redistribution Effects of Individual Income Tax System in China? A Simulation Analysis Based on 2012 Urban Household Survey Data", Caimaojingji [Finance and Trade Economics], No.8.
2015 "The Impacts of Tax Adjustments on the Redistribution Effects of China's Individual Income Tax System: An Analysis Based on the Generalized Entropy Indexes", Tongjiyanjiu [Statistical Research], No.4.
2015 "A Study of the Necessity and the Plan for China (Shanghai) Pilot Free Trade Zone to Take the Lead in the Pilot of Replacing Business Tax with Value-Added Tax in the Financial Sector". In Yuan, Z. (eds.) New Strategic Research on China (Shanghai) Pilot Free Trade Zone. Shanghai: World Century Publishing Company.
2013 "The Impact of Increase in Housing Price on Urban Household Average Consumption Propensity: A Study Based on Household Survey Data in Shanghai", Jinrongyanjiu [Journal of Financial Research], No.3.
2011 "Impact of the Switch from Business Tax to VAT on China's Financial Sector GST Burden", Shuiwuyanjiu [Taxation Research], No.11.
2009 "Impact of US Public Policies on the Sub-Prime Crisis and its Implications to China", Jingjizongheng [Economics Review], No.1.
2007 "Comparison of China and India's Taxation Policy to Attract FDI Inflows", Yataijingji [Asia-Pacific Economy], No. 4.
2007 "On Dual Personal Income Tax", Shuiwuyujingji [Taxation and Economy], No.5.
2007 "International Tax Competition, Capital Control and the Adjustment of Corporate Income Tax Burden", Shewaishuiwu [International Taxation in China], No.3.
2007 "The Effects of Dividend Taxation on Corporate Capital Cost and its Implication to China's Dividend Taxation Reform", Shijiejingjiqingkuang [World Economic Outlook], No.1.
2007 "The Effects of the Unification of Enterprise Income Tax on China's FDI Inflow", Caikuaixuexi [Accounting Learning], No.3.
2006 "An Empirical Study of China's Fiscal Purchasing and Transferring Expenditure on the Economic Growth", Shijiejingjiqingkuang [World Economic Outlook], No.3 (collaborated).
2005 "The 'New View' on Dividend Taxation and its Implication for China", Shijiejingjiwenhui [World Economic Papers], No. 4.
2002 "International Comparison of Turnover Taxation on Financial Sector", Shuiwuyanjiu [Taxation Research], No. 4.
2002 "Analysis of China's Stock Market Through Game Theory", Shanghaijinrong [Shanghai Finance], No. 6 (collaborated).
2000 "Financial Effects of Taxation and China's Taxation Policy on Financial Assets", Jinrongyanjiu [Journal of Financial Research], No.6.
2000 "On the Principal Tax in the Tax Structure in China: A Realistic Analysis", Zhongyangcaijingdaxuexuebao [Journal of Central University of Finance and Economics], No.11.
1998 "Horizontal Intergovernmental Fiscal Balance and Intergovernmental Distribution of Taxes in China", Shijiejingjiwenhui [World Economic Papers], No. 2.
1996 "Influence of International Reserve Accumulation on China's Economy", Shanghaijinrong [Shanghai Finance], No. 3 (collaborated).
World Bank Research Projects
2025 Green Budgeting: Integrating Green Development into Fiscal Policies.
2024 Public Expenditure and Fiscal Accountability (PEFA) Assessment for 8 Counties in Hunan (second round, as advisor of assessing experts).
2024 Expenditure Framework Assessment for Low-Carbon Agriculture and Soil Health Improvement PforR Program.
2024 Expenditure Framework Assessment for Low Carbon Cities PforR Program.
2023 Expenditure Framework Assessment for Sustainable Grassland Management and Low Emission PforR Program.
2023 Analysis of Fiscal Expenditure on China's Green Transformation.
2022 Expenditure Framework Assessment for Water Saving and Low Carbon Paddy Rice PforR Program.
2022 Expenditure Framework Assessment for Low Carbon Transport for City Cluster PforR Program.
2022 Expenditure Framework Assessment for Green Agriculture and Rural Revitalization PforR Program Phase II.
2022 Expenditure Framework Assessment for the Yangtze River Revitalization PforR Program Phase II.
2021 Expenditure Framework Assessment for Green Agriculture and Rural Revitalization PforR Program.
2020-2021 Expenditure Framework Assessment for the Yellow River Resilience PforR Program.
2020-2021 Expenditure Framework Assessment for the Yangtze River Revitalization PforR Program.
2019-2020 Expenditure Framework Assessment for Hunan Subnational Governance and Public Service Delivery PforR Program.
2019-2020 Public Expenditure and Fiscal Accountability (PEFA) Assessment for 8 Counties in Hunan (first round, as head of assessing experts).
2018 Mid-Term Evaluation of China's Fiscal Reform during the 13th Five-Year Plan Period.
2017-2018 Expenditure Framework Assessment for Sichuan Forestry PforR Program.
2017-2018 Expenditure Framework Assessment for Guizhou Aged Care Reform Program.
2016 Subnational Medium-Term Fiscal Programming and Debt Sustainability Analysis Manual.
2015 Fiscal Sustainability Analysis of Hunan Province.
2015 Fiscal Sustainability Analysis of Xiangshan County, Zhejiang Province.
Other Research Projects
2021, China HACT report for UNDP (as head of assessment experts).
2021, Financing Equalized Delivery of Basic Public Services: Performance Evaluation and Institutional Innovation, sponsored by ADB.
2021, Improvement of the Expenditure Performance of Public Service Delivery, sponsored by China NDRC.
2020 The Fiscal System and Policies to Support Shanghai's Role as the Center Node of Domestic Big Circulation and the Strategic Link of Domestic-International Double Circulation during the 14th Five-Year Plan period, sponsored by Shanghai Finance Bureau.
2019 The Coordination Mechanism of Fiscal and Tax Policies to Promote the Integrated Development of Regions in Yangtze River Delta, sponsored by Shanghai Research Institute of International Finance and Economy.
2018 The Fiscal and Taxation Reform and Industrial Costs in China, sponsored by Rio Tinto Group.
2018 The Tax Forecasting on Basis of Deep-Learning, sponsored by the Accounting and Planning Department of the State Tax Administration.
2018 Mid-Term Evaluation of the Fiscal Reform during the 13th Five-Year Plan Period in Pudong New District of Shanghai Municipality, sponsored by Pudong Finance Bureau.
2016 The Tax Policies for the Establishment of Zhoushan Free Trade Zone, sponsored by Zhoushan Government, Zhejiang Province.
2016 The Effectiveness of China's Special Tax Zone Policies, sponsored by the International Bureau of Fiscal Documentation (IBFD).
2015 The Trend of Tax-Economy Relation under the New Normal Status, sponsored by the Accounting and Planning Department of the State Tax Administration.
2015 The Innovative Investment and Financing Modes for Government Projects in Jincheng City of Shanxi Province, sponsored by Jincheng Finance Bureau.
2012 The Resource Tax and Real Estate Tax System Reform during the 12th Five-Year Plan Period, sponsored by the Monetary Policy Department of the People's Bank of China.
2012 Industrial Development and Financial Capacity Building in Jincheng City of Shanxi Province, sponsored by Jincheng Finance Bureau.
2011 China's tax structure upgrading in an era of economic development, transformation and globalization, sponsored by China National Social Science Fund.
2011 Impacts of rising house prices on China's household consumption and the role of public policy, sponsored by China National Social Science Fund.
2010 A survey on MNCs' regional headquarters in Shanghai, sponsored by World Bank and Shanghai Development and Reform Commission.
2009 Impacts of governmental economic policies and behaviors on household consumption lag in China, sponsored by Ministry of Education.
2008 Feasibility of the alternative projects of governmental subsidies to public hospitals of Shanghai Pudong New District, sponsored by Bureau of Finance, Shanghai Pudong New District.
2008 Research on alternative modes of foreign governmental subsidies to schools and its implications to Shanghai, sponsored by Shanghai Government Research Center for Development.
2006 The harmonization of capital income tax system during the process of East-Asian economic integration, sponsored by Shanghai Pujiang Program.
Awards
2016 Second Prize for Philosophy and Social Science Research in Shanghai for the paper 'Will Flat Tax Dampen the Redistribution Effects of Individual Income Tax System in China? A Simulation Analysis Based on 2012 Urban Household Survey Data';
2002 Third Prize for Philosophy and Social Science Research in Shanghai for the paper 'Financial effects of taxation and China's taxation policy on financial assets';
2001 Third Prize for Excellent Teaching Achievements in Shanghai for the project 'Teaching method innovation of the course "Public Finance"';
1999 Second Prize for Excellent College Textbooks in Shanghai for Modern Public Finance (1st edition).