Results 11 to 20 of about 3,134,166 (308)

Facing or retreating? Evaluating the impact of fiscal pressure and the selection preference of tax efforts among Chinese local government

open access: yesFrontiers in Environmental Science, 2023
As China’s economy enters a new era, fiscal pressure is growing rapidly. How will local governments select their preference of tax efforts under pressure? Are they facing or retreating?
Zhen Deyun, Zhen Deyun, Pan Yiqing
doaj   +1 more source

Comparative Analysis of Direct Taxation Rules from Different European Union Countries

open access: yesCECCAR Business Review, 2021
The involvement of our country in the process of European integration is based on removing the inconsistencies and failures of previous reforms, as well as reconciling the objectives of efficiency, effectiveness and equity that lay the foundation for an ...
Maria-Cosmina PINȚEA
doaj   +1 more source

Pressure or Prudence? Tales of Market Pressure and Fiscal Adjustment [PDF]

open access: yesIMF Working Papers, 2013
We study whether multiyear fiscal adjustment plans in 17 OECD countries during 1980-2011 have been associated with market pressure. We find that only a third (34 percent) of the consolidations occurred under market pressure, suggesting that market pressure is important but not the main element associated with consolidation plans. Many adjustments under
Salvatore Dell'Erba   +2 more
openaire   +2 more sources

Fiscal Pressure and Air Pollution in Resource-Dependent Cities: Evidence From China

open access: yesFrontiers in Environmental Science, 2022
Under the dual pressure of central environmental performance appraisal and fiscal pressure, local Chinese governments, especially those in resource-dependent cities, struggle with reprioritizing environmental protection over economic growth while staying
Changhong Hui   +4 more
doaj   +1 more source

Fiscal Pressure of Migration and Horizontal Fiscal Inequality: Evidence from Indian Experience [PDF]

open access: yesInternational Migration, 2018
AbstractThis article examines the patterns and trends in inter‐State migration across the Indian States and observes that along with the demographic factors, migration is also affected by the fiscal profile of States. Controlling for the economic prosperity of States as reflected in their per capita Net State Domestic Product and the nature of fiscal ...
Chakraborty, Pinaki, Garg, Shatakshi
openaire   +2 more sources

Decomposition of driving factors and analysis of spatio-temporal differences of financial environmental expenditure performance [PDF]

open access: yesSHS Web of Conferences, 2023
In order to clarify what factors affect the performance of government fiscal environmental protection expenditure from the perspective of “carbon peaking and carbon neutrality” target, and to seek a key path to improve the performance of government ...
Wang Yuze   +3 more
doaj   +1 more source

Fiscal Equalization Under Political Pressures [PDF]

open access: yes, 2015
We examine the design of fiscal equalization transfers aimed at inter-regional redistribution in a setting in which special interest groups distort the fiscal policies of local governments. Equity always calls for tax-base equalization while efficiency calls for tax-base equalization of fiscal capacities backed by strong lobby groups and for tax ...
Alejandro Esteller-More   +2 more
openaire   +3 more sources

How Land Finance Drives Urban Expansion under Fiscal Pressure: Evidence from Chinese Cities

open access: yesLand, 2022
Urban expansion is commonly attributed to market-oriented forces, while public finance factors connected to government forces, especially land finance, in China’s institutional environment, can provide a more interesting explanation. Using a fixed-effect
De Tong, Jun Chu, Qing Han, Xuan Liu
doaj   +1 more source

The Effects of Fiscal Effort in Tunisia: An Evidence from the ARDL Bound Testing Approach

open access: yesEconomies, 2021
The purpose of this paper is to examine the various structural determinants of revenue and tax effort in Tunisia. We used on the empirical study an ARDL model to estimate the dynamic equation of fiscal potential and its structural and non-structural ...
Naoufel Mahfoudh, Imen Gmach
doaj   +1 more source

An Econometric Approach Regarding the Impact of Fiscal Pressure on Equilibrium: Evidence from Electricity, Gas and Oil Companies Listed on the New York Stock Exchange

open access: yesMathematics, 2021
The matter of fiscal pressure is more current than ever in most countries around the world for various reasons. In the first place, disruptive phenomena such as financial crises put tremendous pressure on worldwide economies. Secondly, high taxes trigger
Larissa Batrancea
doaj   +1 more source

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