Week 7 The research method of my final project
After learning more about inequality in weeks 5 and 6, I found myself more interested in economic inequality. One of the first things I set out to do was look at the tax code and income inequality. In my last paper, I analyzed the relationship between corporate income tax and income inequality, and took the United States as the object of analysis to have a preliminary understanding of the impact of corporate income tax on income inequality in the United States.
For my graduation thesis, I might focus on China’s tax law. Since I majored in accounting during my undergraduate study, I am familiar with the financial statements of enterprises. I may use certain accounting knowledge to analyze the financial statements of enterprises to understand their tax avoidance policies. Corporate tax avoidance or tax evasion is mainly examined by tax authorities, accounting firms also play a role. I would also like to analyze the influence of two external factors on corporate executives’ tax avoidance or evasion.
The purpose of this paper is to understand what issues China should pay attention to when making tax laws in the future. In addition, China’s situation is different from that of the United States, which already has a well-developed tax code. What is the significance of US tax law for China?
For a more detailed plan, I may need some time to further learn more about the tax law of China and the United States and the income status of the people of the two countries, so that I can find out which parts of the US tax law can be used for reference and which parts are not suitable for China’s national conditions.
This is a huge topic, Haiqing. I like your idea of finding commonalities (what lessons are transferable) but also thinking about differences (what lessons are not transferable) – either due to differences in the problem or relevance of the solution.