Temporary VAT Reduction in Vietnam: Consumer Behavior Analysis
ABSTRACT This study investigates the impact of temporary VAT rate changes on consumer behavior in Vietnam, particularly concerning the VAT reduction implemented during 2023–2024. The research analyzes annual survey data and household expenditure reports to assess changes in consumer spending on durable goods during the first half of 2024 (2024 H1 ...
Hang Thi Thu Trinh
wiley +1 more source
Secrecy strategies: Global patterns in elites' quest for confidentiality in offshore finance. [PDF]
Chang HH, Harrington B, Rockmore D.
europepmc +1 more source
Realistic Representation, Dynamic Evolution and Determinants of Institutional Quality in China
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
Do political parties matter for property taxes? [PDF]
Aldunate F, Diaz C, Truffa S.
europepmc +1 more source
International Evidence on the Relationship Between Financial Literacy and Corporate Cash Holdings
ABSTRACT This study is the first investigation of the relationship between corporate cash holdings and financial literacy (FL). We find that a one‐standard‐deviation increase in FL is associated with an 8%–27% reduction in corporate cash holdings, depending on the measure of FL used.
Kenneth Yung +3 more
wiley +1 more source
The policy implementation playbook: a cross-policy taxonomy of post-adoption tobacco industry tactics. [PDF]
Matthes BK +5 more
europepmc +1 more source
Associations between county-level e-cigarette-inclusive Tobacco 21 law population coverage and e-cigarette use behaviors among United States adolescents in Monitoring the Future. [PDF]
Buszkiewicz JH +8 more
europepmc +1 more source
Untangling the complex web of alcohol policy needs and potential solutions in Brazil: evidence from civil society and political stakeholders. [PDF]
Valério I +6 more
europepmc +1 more source
Ensuring the sovereignty and security of Canadian health data. [PDF]
Geist M, Teitelbaum M, Wilson K.
europepmc +1 more source
Can speed cameras make streets safer? Quasi-experimental evidence from New York City. [PDF]
Stagoff-Belfort A +2 more
europepmc +1 more source

