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Wpof Zo Policy Research WORKING PAPERS Country Operations Country DCpartinent I Asia Regional OfHice The World Bank January 1992 WPS 820 Taxation in Decentralizing Socialist Economies The Case of China Christopher J. Heady and Pradeep K. Mitra The nature and pace of tax reform in China depends on progress in price and enterprise reform, highlightinfg the need to view the problem in a systemwide perspective. Po!lc% Rcsearth Worrkmg I'dpcm d :sscrninate Lhc !ind;ngs .' Wrx u,; pn,grcs and wz'czragc thc c-.nange ,! dcas flnElg 13Hank iaff a:rJ ab] oLhers %nwc%sacd m dcshcoim]d *s.cs i hesedp apcrs d5 h 4g c t