Peter A Allard School of Law

Wei Cui

Professor
B.A. (Harvard College), M.A. in Philosophy (Tufts University), J.D. (Yale Law School), LL.M. in Taxation (New York University School of Law)

Profile

Wei Cui teaches tax law and policy, legal theory, and law and economics.

Before joining the UBC law faculty, he practiced tax law for over 10 years, including as a U.S. tax associate at Simpson Thacher (in both New York and Beijing), as Senior Tax Counsel for the China Investment Corporation, and as a counsel-level consultant for Clifford Chance (Beijing). Professor Cui has held visiting professorships at the law schools of Michigan, Northwestern, Columbia, and Melbourne Universities, among other institutions, and has served as a consultant to the United Nations, the Budgetary Affairs Commission of China’s National People’s Congress, and China’s Ministry of Finance and State Administration of Taxation.

Professor Cui has published over 90 academic and professional articles. His co-authored Value Added Tax: A Comparative Approach (Cambridge University Press 2015), and his new book, The Administrative Foundations of the Chinese Fiscal State, is also forthcoming from Cambridge. His research takes an interdisciplinary approach to topics in international taxation, tax administration, and law and politics in China. His current research projects examine the design of international taxation against the background of international trade in services, and comparisons of redistributive policies in democratic and authoritarian regimes.

Courses

  • Taxation
  • Tax Policy
  • Economic Analysis of the Law
  • International Taxation
  • Ph.D. Seminar: Introduction to Legal Theory

Publications

Forthcoming Publications: 

  • The Administrative Foundations of China’s Fiscal State (forthcoming, Cambridge University Press)
  • Non-Standard Employment and Canada’s Initial Pandemic Response, forthcoming 69(2) Canadian Tax Journal (2021)

Representative Published Works in English

Representative Published Works in Chinese

  • 《数字服务税:一种概念上的辩护》,《经济研究参考》, 2020年第19 期/总第2963期,第31-55页
  • 《行将实施的数字服务税》,《财政科学》2020 年第8 期(总第56 期),139-151
  • 《增值税比较研究》,与艾伦·申克、维克多·瑟仁伊合著,熊伟、任宛立译, 商务印书馆2018年
  • 《中国税务行政诉讼实证研究》,《清华法学》, 2015年第3期。
  • 《比较所得税法: 结构性分析(第3版)》(译著),与丁一合作,北京大学出版社2013年。
  • 《税收立法高度集权模式的起源》,《中外法学》2012年第4期
  • 《车船税率应由地方人大确定》,《新世纪周刊》,2011年1月31日
  • 《论跨境服务营业税征收规则》,《税务研究》2010年第11期
  • 《国有企业重组的“超特殊”税务处理:法律背景及评议》,《中外法学》2010年第6期
  • 《新法规释放出纳税人权利良性信号》,《法制日报》2010年6月22日
  • 《外商投资境内合伙企业的税法分析》,《环球法律评论》2009年第6期
  • 《新<合伙企业法>及<企业所得税法>对合伙企业所得税制的挑战》,《法学评论》2009年第2期
  • 《提高个税起征点拉动内需有限》,《第一财经日报》2008年12月4日
  • 《外商投资二元课税模式及其政策取向——基于‘机构、场所'概念的分析》,《中外法学》2008年第6期
  • 《准确衡量支付能力应该是个税改革的目标吗?》,《月旦财经法杂志》2006年12月第7期

Publications

Publications listed on the Law library Faculty Research Publications Database.

For Professor Cui's publications available on SSRN, go here: http://ssrn.com/author=633741
For Professor Cui's publications available on Selected Works, go here: http://works.bepress.com/wei_cui/

Wei Cui Profile

Organization Affiliations

  • Centre for Asian Legal Studies
  • Centre for Business Law

Research Interests

  • Asian legal studies
  • Law and development
  • Tax law and policy

Download CV


How should we conceive of the significance of legal institutions, and the rule of law, for the state capacity of advanced economies?


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