Tel
Fax
Office
SSRN
(852) 3943 4396
(852) 2994 2505
Room 612
Faculty of Law
6/F, Lee Shau Kee Building
The Chinese University of Hong Kong
Sha Tin, NT, Hong Kong SAR
Dr. Jingyi Wang is an Assistant Professor at the Faculty of Law, the Chinese University of Hong Kong (CUHK). Jingyi’s research and teaching interests focus on comparative tax law and fiscal policy. Her recent work examines Chinese tax law reform, information exchange, tax administration and Hong Kong tax policies. Her publications appear in British Tax Review, Australian Tax Forum and Hong Kong Law Journal.
Jingyi obtained her PhD and LLM from King’s College London and her LLB from the East China University of Political Science and Law. Before joining CUHK, Jingyi was an Assistant Professor at the School of Transnational Law, Peking University, and a post-doctoral fellow in the Faculty of Law, the University of Hong Kong.
EDUCATION
- PhD in Law, King’s College London
- LLM in Tax Law, King’s College London
- LLB, East China University of Political Science and Law
- BA in Accountancy (second major), Shanghai Institute of Foreign Trade
RESEARCH GRANTS
- Principal Investigator, Early Career Scheme (ECS), Hong Kong Research Grants Council, “Taxation of the digitalised economy in China: challenges and proposals”, HK$424,000, 2022-2024
SELECTED PUBLICATIONS
- Jingyi Wang, “China’s individual income tax law for expatriates”, Singapore Journal of Legal Studies, Volume 2023, Issue March 2023, 173-195
- Jingyi Wang, “A New Pillar to Address Tax Challenges Arising from Digitalisation of the Economy: Consensus-based Digital Services Taxes?”, Florida Tax Review, forthcoming, 2023
- Jingyi Wang, “Will China’s Hainan Free Trade Port resemble Hong Kong?”, Tax Notes International, 2022, Volume 107, Number 5, 1021-1027
- Jingyi Wang and Wilson Chow, “The reformed individual income tax law in China: A move towards equity?”, Hong Kong Law Journal, 2021, Volume 51, Part 1, 249-272
- Peng Wang, Mei Su, & Jingyi Wang, “Organized crime in cyberspace: How traditional organized criminal groups exploit the online peer-to-peer lending market in China”, The British Journal of Criminology, 2021, Volume 61, Issue 2, 303-324
- Jingyi Wang and Wilson Chow, “Individual income taxation reform in China: what is the real change?”, The Journal of Comparative Law, 2019, Volume 14, Issue 2, 331– 349
- Jingyi Wang, “Global development of information exchange: rule-maker vs. rule-taker in international tax law”, Hong Kong Law Journal, 2019, Volume 49, Part 3, 951–978
- Jingyi Wang, “Tax administration in China: is it rule without law?”, Asia Pacific Law Review, 2018, Volume 26, No.2, 203–227
- Jingyi Wang and Wilson Chow, “Capital gains tax with Hong Kong characteristics: desirability, feasibility and design”, Hong Kong Law Journal, 2018, Volume 48, Part 2, 2018, 555–576
- Peng Wang and Jingyi Wang, “How China promotes its officers: Interactions between formal and informal institutions”, The China Quarterly, 2018, Volume 234, 399-419
- Jingyi Wang, “Hong Kong losing out in powering innovation: the necessity of introducing new R&D tax incentives in Hong Kong”, Hong Kong Law Journal, 2017, Volume 47, Part 1, 143–170
- Jingyi Wang, “The Chinese approach to transfer pricing: problems faced and paths to improvement”, British Tax Review, 2016, Issue 1, 89–118
- Jingyi Wang, “Does a more transparent international tax environment provide the same outcomes as transfer pricing would but in a less arbitrary way?”, Australian Tax Forum, 2015, Volume 30, Issue 2, 265–298