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 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.
As an academic, Professor Cui has authored over 80 academic and professional articles and is a co-author of Value Added Tax: A Comparative Approach. He research takes an interdisciplinary approach to topics in international taxation, tax administration, and law and politics in China. He is currently writing a book about the foundations of China's modern fiscal state. His research has been supported, most recently, by a SSHRC Insight Grant.
- Tax Policy
- Economic Analysis of the Law
- International Taxation
- Ph.D. Seminar: Introduction to Legal Theory
Representative Published Works in English
- The Superiority of the Digital Services Tax over “Significant Digital Presence” Proposals, forthcoming in National Tax Journal (December symposium issue) (2019)
- The Digital Services Tax: A Conceptual Defense, forthcoming in Tax Law Review (2019)
- The Digital Services Tax as a Tax on Location-Specific Rent (with Nigar Hashimzade), CESifo Working Paper no. 7737, CESifo Group Munich (2019)
- Decentralizing Legislation in China’s Law on Legislation Amendment (with Jiang Wan), forthcoming Hong Kong Law Journal (2019)
- Judicial Review of Government Actions (with Jie Cheng and Dominika Weisner), China Perspectives 2019, Issue 1, 29-38
- Residence-Based Formulary Apportionment: (In)feasibility and Implications, 71(3) Tax Law Review 551 (2018)
- Taxation without Information: The Institutional Foundations of Modern Tax Collection, 20:1 University of Pennsylvania Journal of Business Law 83-146 (2018)
- The Selection of Litigation against Government Agencies: Evidence from China (with Zhiyuan Wang), 13(3) Review of Law and Economics (Nov 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.
- Minimalism about Source and Residence, 38:2 Mich. J. Int'l L. 245-269 (2017)
- Destination-Based Taxation in the House Republican Blueprint, 152 Tax Notes 1419-1427 (September 5, 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, 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.
- Fiscal Federalism in Chinese Taxation, World Tax Journal 2011(3), pp 455-80
- 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
- 《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。
Publications listed on the Law library Faculty Research Publications Database.