Research Student
Working toward a PhD in Laws, expected 2027
Email:
Ms. Xinran Li is a PhD student at CUHK LAW. Her research interests lie in tax policy, international taxation, tax administration and compliance, with particular interest in redistributive justice, Chinese tax law reform, and tax challenges posed by the digital economy.
Is it time to introduce wealth tax in China?, co-supervised by Professors Noam NOKED and Jingyi WANG.
I am interested in tax policy, international taxation, tax administration and compliance. With my thesis, I hope to analyze the challenges and feasibility of introducing a systematic wealth tax law in China and propose constructive options for the design of a wealth tax system. In this way, it will not only make further supplements to the existing Chinese direct tax law system but also provide a new reflection on the redistribution of justice and the contribution of balancing efficiency and fairness by evaluating the wealth tax system, including property tax, inheritance tax, tax on trust.
Education
- Master of Laws, China University of Political Science and Law (CUPL), China, 2023.
- Bachelor of Law, Xiamen University, China, 2021.
Award
- National Scholarship, the Ministry of Education of P.R.C, 2023.
- Outstanding Merit Student, Xiamen University, 2021.