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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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Tax Reform and Tax Incentives [PDF]
Law and Contemporary Problems, 1969 National introspection respecting tax reform was an obsession of the i960s, in the law reviews as elsewhere. This may be expected to continue and intensify during the I970s, however much the Tax Reform Act of I969 reminds us that even the most articulate academic anguish seldom solves questions of practical politics.
Rice, Ralph S.
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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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On the Timeliness of Tax Reform [PDF]
Journal of Public Economics, 2004 This paper analyzes efficient reactions of policy makers to unanticipated tax avoidance. The strategy of many governments is to reform their tax laws and regulations to reduce the effectiveness of elaborate tax avoidance techniques as soon as they are ...
James R. Hines Jr.
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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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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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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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