Results 91 to 100 of about 437,339 (311)
The Redistributive Impact of Taxation in Rural China, 1995-2002: an Empirical Study Using the 1995-2002 CASS CHIP Surveys [PDF]
This paper evaluates the redistributive impacts of rural taxation in China, using the CASS CHIP survey 1995-2002. The main findings can be summarized as follows.First, the major policy target of rural taxation reform--reducing the average rate of taxes ...
Li, Shi, Sato, Hiroshi, Yue, Ximing
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Taxation reforms and changes in revenue assignments in China [PDF]
, 2004 The value-added tax (VAT) in China has the unusual feature that capital goods are included in the VAT base. In addition, most services are subject to the business tax, which is not creditable against VAT, but which accrues to local governments, and ...
Ahmad, Ehtisham +2 more
core +1 more source
Agribusiness, EarlyView.ABSTRACT The Cordillera Administrative Region in the Philippines is home to terraced rice embedded in centuries of cultural heritage. However, weak market incentives threaten sustained production, jeopardizing indigenous communities' cultural heritage and the in situ biodiversity of rice genetic resources.
Kofi Britwum, Matty Demont
wiley +1 more source
Comparative analysis of local taxation in Kazakhstan and Turkey
SHS Web of Conferences, 2018 Return of duties matter in regions local budgets of Kazakhstan is considered in this article. The important role and value of local budgets, which may be considered a financial base of many-sided activity of local authority bodies and management, is ...
Nurmaganbetova Manet
doaj +1 more source
Local Government Finance in Kentucky: Time for Reform? [PDF]
This is a time of increased interest in local government finance in Kentucky, as evidenced by the creation of a Task Force on Local Taxation, established by the General Assembly.
David Wildasin
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State and local taxation [PDF]
, 2000 State and local taxation comprises those taxes that are collected at the sub-federal government levels in order to finance state and local public services, assigning discretion in the determination of rates and bases of these taxes to sub-federal ...
Feld, Lars P, Schneider, Friedrich
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How Competitive Is Myanmar's Rice Sector? A Comparison of Production Costs and Efficiency
Agribusiness, EarlyView.ABSTRACT This paper analyzes the cost competitiveness of rice production in Myanmar by examining production costs, cost efficiency, and the potential effect of improving cost efficiency on the country's global competitiveness. To achieve this, we conduct a comparative analysis of production costs among major rice‐producing countries and estimate the ...
Nandar Aye Chan +3 more
wiley +1 more source
Analysis of Taxation of Property in Bosnia and Herzegovina
Central European Public Administration Review, 2018 The purpose of this paper is fill in the literature gap and to analyse taxation of property in Bosnia and Herzegovina (BIH). By using IMF and OECD methodology defined under taxes on property, our research tries to compare taxes on property in two BIH ...
Lejla Lazović Pita, Amina Močević
doaj +1 more source
Taxation on Agglomeration [PDF]
Recently, issues of international taxation have also been analysed from a New Economic Geography perspective. These discussions show that adding agglomerative forces can change the results considerably.
Commendatore, P., Kubin, I.
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Agribusiness, EarlyView.ABSTRACT This paper explores the convergence in on‐farm diversification strategies of agricultural holdings, between remote areas and more central ones. Using Italian farm‐level data, we explore the determinants of diversification strategies across farms.
Gianluca Grilli +2 more
wiley +1 more source