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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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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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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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Socially Improving Tax Reforms [PDF]
SSRN Electronic Journal, 2004 This article proposes graphical methods to determine whether commodity tax changes are “socially improving,” in the sense of improving social welfare or decreasing poverty for large classes of social welfare and poverty indices. It also shows how estimators of critical poverty lines and economic efficiency ratios can be used to characterize socially ...
Duclos, Jean-Yves +2 more
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Discrete Dynamics in Nature and Society, 2022 It has been ten years since the implementation of property tax reform in Shanghai and Chongqing. With the continuous promotion of tax reform, the central government clearly put forward the decision to accelerate the pilot real estate tax reform in 2021 ...
Wei Dong +3 more
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The urgency of reforming Indonesia’s tax Law in the face of economic digitalization
Cogent Social Sciences, 2023 Tax reform in Indonesia occurred from 1983 to 2009. In the last few years, several changes have been made to the same tax law in a short period.
Amelia Cahyadini +2 more
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