I have a strong legal background with over 10 years of experience in legal practice. I was awarded the Doctor of Philosophy by the University of Hong Kong in 2026. My thesis is a comparative analysis of tax cultures in the UK, France, and China to answer the research question of whether inheritance tax is desirable in China.
Further reflections and work on the research question uncover a link between the tax cultures concerned with international taxation, sociology, and political science. Inheritance tax is a small part of global institutions.
This page is a record of my work in my PhD thesis. A series of short papers is produced for ease of reading.