Results 171 to 180 of about 354,028 (329)

Reforming tax systems - the World Bank record in the 1990s [PDF]

The main constraint on world Bank operations in tax and customs administration is the Bank's inadequate institutional framework for accumulating knowledge from loan operations, concludes this review of the Bank's record on reform of tax systems in the ...
Barbone, Luca, Das-Gupta, Arindam, De Wulf, Luc, Hansson, Anna   +3 more
core  

Realistic Representation, Dynamic Evolution and Determinants of Institutional Quality in China

International Studies of Economics, EarlyView.
ABSTRACT The paper delves into the role of institutional quality in bolstering China's economic resilience post‐COVID‐19, CITIC‐Entropy. It divides institutions into basic and changeable categories, establishing an index system via the CITIC‐Entropy TOPSIS model.
Susu Wang, Qidi Zhang, Jing Fang
wiley   +1 more source

Environmental impacts from European food consumption can be reduced with carbon pricing or a value-added tax reform. [PDF]

Nat Food
Plinke C, Sureth M, Kalkuhl M.
europepmc   +1 more source

Fiscal constraints, collection costs, and trade policies [PDF]

That free trade allows economies in an ideal world to achieve the greatest possible welfare is one of the few undisputed propositions in economics. In reality, however, free trade is rare.
Kubota, Keiko
core  

When Technology Meets Turbulence: The Impact of Digital Transformation and Policy Uncertainty on Audit Opinions

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study investigates how Corporate Digital Transformation (CDT) influences audit opinions in Chinese A‐share‐listed non‐financial firms from 2011 to 2022, with a focus on the moderating role of Economic Policy Uncertainty (EPU). Results reveal an inverted U‐shaped relationship: moderate levels of CDT enhance audit outcomes through improved ...
He Min, Sultan Sikandar Mirza, Chengming Huang   +2 more
wiley   +1 more source

Fiscal stress as a catalyst for public service provision in China: evidence from the VAT reform. [PDF]

Front Sociol
Cai X, Zhang B, Yang J.
europepmc   +1 more source

Employment Double Dividend and Wage Determination [PDF]

This paper investigates the double dividend issue in a general equilibrium model of a closed economy in which polluter are firms and households, and firms are monopolistic competitors on the non polluting good market. We compare the effects of the reform
Lionel Lemiale, Mireille Chiroleu-Assouline   +1 more
core  

Between Practicality and Politics: Factors of Sub‐National Aid Allocation in Bosnia and Herzegovina

Journal of International Development, EarlyView.
ABSTRACT Bosnia and Herzegovina represents a unique case of aid recipient for its complex history and administrative and political divisions. Yet, little is known about how foreign aid is allocated to local recipients. This qualitative study uncovers factors shaping sub‐national aid allocation in Bosnia and Herzegovina, highlighting donors' and ...
Lenka Dušková, Simona Šafaříková, Eva Šerá Komlossyová, Aida Avdić, Boris Avdić, Tereza Nováková   +5 more
wiley   +1 more source

Evaluating post 2024 election scenarios for the UK based on political party manifestos. [PDF]

PLoS One
Stafford R, Alexander J, Axon S, Boakes Z, Cantarello E, Croker AR, Cvitanović M, Dominguez Almela V, Ginige T, Harris N, Jones EA, Kountouris Y, Lilleker D, Russell F, Sokolnicki JR, Upson SJ, Vincent E.   +16 more
europepmc   +1 more source

Revenue recycling and the welfare effects of road pricing [PDF]

The authors explore the interaction between taxes on work-related traffic congestion and preexisting distortionary taxes in the labor market. A congestion tax raises the overall costs of commuting to work and discourages labor force participation at the ...
Bento, Antonio Miguel R., Parry, Ian W.H.   +1 more
core