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The effects of environmental tax reform on urban air pollution: A quasi-natural experiment based on the Environmental Protection Tax Law [PDF]
Frontiers in Public Health, 2022 Air pollution significantly impacts sustainable development and public health. Taking the implementation of China's Environmental Protection Tax Law in China as a quasi-natural experiment, this paper employs the difference-in-differences (DID) and ...
Bingnan Guo +6 more
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The economic effects of tax structure transformation: A study based on the tax reform of China's hainan free trade port [PDF]
HeliyonMany developing countries use tax reform as a strategy to support national or regional development. China's tax reform of the Hainan Free Trade Port in 2025 serves this purpose. The reform replaces the existing VAT, consumption tax, vehicle purchase tax,
Zuomin Zhang, Xun Xiao, Chunfeng Liu
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International Effects of Tax Reforms [PDF]
The Economic Journal, 1988 In an open economy with international capital flows, there is an equivalence relation between income tax, consumption tax, international borrowing tax, and an external interest earning tax. This paper analyzes tax reform involving shifts between income and consumption taxes in this setting.
Jacob A. Frenkel, Assaf Razin
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Tax Reform and Automatic Stabilization [PDF]
SSRN Electronic Journal, 2001 An income tax provides implicit insurance by dampening the variability of disposable income and consumption. Using an empirical framework derived from the consumption insurance literature and data from the Panel Study of Income Dynamics we examine the effect of federal income tax reforms of the 1980's on automatic stabilization of consumption. Overall,
Thomas J. Kniesner, James P. Ziliak
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Tax Reforms and Tax Yield in Nigeria
International Journal of Economics and Financial Issues, 2017 This study estimates elasticity and buoyancy of various tax components as well as the impact of tax reforms on tax components in Nigeria between 1981 and 2014. Error correction mechanism (ECM) technique was employed in analyzing the data.
Bassey Okon Ebi, Oluwafemi Ayodele
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Effect of the Shadow Economy on Tax Reform in Developing Countries
Economies, 2023 The present analysis has examined the effect of the shadow economy on tax reform in developing countries. The first type of tax reform is the “structural tax reform” (STR) characterized by large episodes of tax revenue mobilization, identified by Akitoby
Sena Kimm Gnangnon
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Research on the New Round of Individual Income Tax Policy Reform [PDF]
SHS Web of Conferences, 2023 In order to analyze the reform effect of individual income tax policy in 2018, the income redistribution effect of various individual income tax collection schemes is compared through the tracking survey data of China Family Panel Studies.
Qu Jing
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Land, 2022 Fiscal arrangements have significant influences on the use of land in China. The tax collection reform in 2002 stipulates that firms establish after the reform are levied by the state tax bureau while those established before the reform continue to be ...
Huasheng Song, Guili Sun
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Tax Reform as an Instrument for the Stability of the National Economy [PDF]
SHS Web of Conferences, 2022 This article presents the results of the survey on the needs and expectations of people affected by the tax reform so that to assess the tax reform in Slovak Republic along with the overall satisfaction with the tax & customs system and also to identify ...
Dobrovič Ján +2 more
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The impact of water resource taxes on total factor water efficiency
Water Policy, 2023 Widespread promotion of resource tax reform is of critical importance in China's efforts to promote resource conservation and speed up the development of a more ecological planet.
Yang Su, Zhonghua Cheng
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