Director, Centre for Asian Legal Studies
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)
Wei Cui’s research interests include tax law and policy, law and development, law and economics, and Chinese law and political economy. He 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 had extensive practical experience in both U.S. and Chinese tax law. Between 2009 and 2010, he served as Senior Tax Counsel for the China Investment Corporation. Professor Cui is a current member of the Permanent Scientific Committee of the International Fiscal Association and serves as an advisor to a number of professional organizations in international taxation.
- Tax Policy
- Economic Analysis of the Law
- International Taxation
- Ph.D. Seminar: Introduction to Legal Theory
Representative Published Works in English
- The Selection of Litigation against Government Agencies: Evidence from China (with Zhiyuan Wang), forthcoming in Review of Law and Economics
- Taxation without Information: the Institutional Foundations of Modern Tax Collection, forthcoming in University of Pennsylvania Journal of Business Law (2017)
- Destination-Based Cash-Flow Taxation: A Critical Appraisal, 67(2) University of Toronto Law Journal 301-347 (2017)
- Does Judicial Independence Matter? A Study of the Determinants of Litigation Patterns in an Authoritarian Regime, 38 U. Pa. J. Int’l L. 941-998 (2017)
- The Legal Maladies of ‘Federalism, Chinese-Style’, Weitseng Chen (ed.) The Beijing Consensus? How China Has Changed the Western Ideas of Law and Economic Development and Global Legal Practices (Cambridge University Press, 2017), 95-118.
- Destination-Based Taxation in the House Republican Blueprint, 152 Tax Notes 1419-1427 (September 5, 2016)
- Minimalism about Source and Residence, 38 Michigan Journal of International Law __ (2016)
- Article 2: Taxes Covered, IBFD’s Global Tax Treaty Commentaries (2016)
- Taxing State-Owned Enterprises: Understanding a Basic Institution of State Capitalism, 52(3) Osgoode Hall Law Journal 775-817 (2016)
- The Inefficiencies of Legislative Centralization: Evidence from Chinese Provincial Tax Rate Setting (with Zhiyuan Wang), China: An International Journal, 13(3), pp 49-67 (2015)
- Administrative Decentralization and Tax Compliance: A Transactional Cost Perspective, 65(3) University of Toronto Law Journal 186 (2015)
- Taxation of State-Owned Enterprises: A Review of Empirical Evidence from China, Benjamin Liebman and Curtis Milhaupt (Eds.), Regulating the Visible Hand? The Institutional Implications of Chinese State Capitalism (Oxford University Press, 2015), pp 109-131.
- Taxing Non-Residents’ Capital Gains, in Hugh Ault and Brian Arnold (Eds.), United Nations Handbook on Selected Issues in Protecting the Tax Base of Developing Countries (United Nations, 2015), pp 107-154.
- Value Added Tax: A Comparative Approach (2nd Edition), with Alan Schenk and Victor Thuronyi (Cambridge University Press, 2015)
- China’s Business-Tax-to-VAT Reform: an Interim Assessment, British Tax Review 2014(5), pp 617-641
- Taxing Indirect Transfers: Improving an Instrument for Stemming Tax and Legal Base Erosion, 33 Va. Tax Rev. 653 (2014)
- Objections to Taxing Resale of Residential Property under a VAT, 137 Tax Notes 777 (November 12, 2012)
- Foreign Administrative Law and International Taxation: a Case Study of Tax Treaty Implementation in China, 64 Administrative Law Review 191 (2012)
- China’s Tax Policy Response to the Global Financial Crisis, in Jean-Pierre Cabestan et al (Eds.) China and the Global Economic Crisis: A Comparison with Europe (Routledge, 2012), pp 84-98
- China, in M. Lang et al (Eds.), The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties (Cambridge University Press, 2012), pp 259-291.
- The Tax Consequences of Corporate Reorganisations in China (w. Rick Krever), British Tax Review, 2011(3), pp 340-353
- Fiscal Federalism in Chinese Taxation, World Tax Journal 2011(3), pp 455-80
- What Is the “Law” in Chinese Tax Administration? Asia Pacific Law Review, 19(1), pp 75-94 (2011)
- "Establishment”: An Analysis of a Core Concept in Chinese Inbound Income Taxation, 1 Columbia Journal of Tax Law 46 (2010)
- Responding to Sovereign Funds: Are We Looking in the Right Place? 123 Tax Notes 1237 (June 8, 2009)
- Government Licensing Reform from the Perspective of a Municipal Jurisdiction, 33 Hong Kong L. J. 417 (2003)
- Joint Management as a Fair Solution to the Spratly Dispute, 36 Vanderbilt Journal of Transnational Law 799 (2003)
Representative Published Works in Chinese
- 《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。
Publications listed on the Law library Faculty Research Publications Database.