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

Professor Wei Cui joined the law faculty at the University of British Columbia in 2013. His research and writing span a wide range of topics in tax law and policy, including international taxation, tax administration and compliance, tax and development, the value added tax, and tax and spending policies targeted at the labor market. His current research projects examine the design of international taxation in light of the evolution of international trade, and compare redistributive policies in democratic v. authoritarian countries. Wei also has secondary research interests in the modern administrative state, especially the analysis of interactions among the legislative, executive, and judicial branches of government in parliamentary polities and in non-democratic regimes.

Wei’s most recent book, The Administrative Foundations of the Chinese Fiscal State (Cambridge University Press 2022), offers a systematic study of Chinese taxation that explains the lessons China’s successful revenue-raising effort holds for developing countries, the reasons why mainstream economic theories must be revised to recognize fundamentally different types of state capacity, and the challenging questions the Chinese paradigm raises for the future of taxation.

Wei’s scholarship, which often engages with new discoveries of economists and political scientists, has been supported by two recent Insight Grants from the Social Sciences and Humanity Research Council of Canada.

Before becoming a full-time academic, Wei practiced tax law for over 10 years in New York and Beijing. During 2009-2010, he was Senior Tax Counsel at the China Investment Corporation. He has also served as a consultant to China’s National People’s Congress, Ministry of Finance and State Administration of Taxation, as well as to the United Nations.

Courses

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

Publications

Forthcoming Publications: 

  • The Chinese Enterprise Income Tax, forthcoming in R. Avi-Yonah (ed.) Research Handbook on Corporate Taxation (Edward Elgar)
  • Flexible Work within Employment Relationships: A Conceptual Scheme for Fiscal Policies, forthcoming in D. de Cogan and A. Brassey (eds.) Tax Law in Times of Crisis and Recovery (Hart Publishing) (2023)

Representative Published Works in English

Representative Published Works in Chinese

  • 《数字服务税:对于向地域性特殊租征收的一种税》,《复旦大学法律评论》第8辑(2022年)第2期。
  • 《论数字服务税相比于“显著数字存在”提案的优势”》,《经济研究参考》2021年第21/总第2989期,第113-128
  • 《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


Can the major policy challenges facing international taxation be better understood in terms of trade in services, rather than the mobility of capital?


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