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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]

open access: yesFrontiers 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
doaj   +3 more sources

The economic effects of tax structure transformation: A study based on the tax reform of China's hainan free trade port [PDF]

open access: yesHeliyon
Many 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
doaj   +2 more sources

Joint trade liberalization and tax reform in a small open economy: the case of Egypt [PDF]

open access: green, 2000
We develop a computable general equilibrium model of the Egyptian economy. The model is suitable for analyzing the impacts of reforms in the tax system, the trade-policy regime, or both taken together. A two-sector, general-equilibrium model is presented
Denise Eby Konan, Keith E. Maskus
openalex   +3 more sources

Research on the New Round of Individual Income Tax Policy Reform [PDF]

open access: yesSHS 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
doaj   +1 more source

The Fiscal Reforms and Flat Tax in Europe and CEE Countries [PDF]

open access: yesBuletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice, 2011
The aim of this paper is to realize a comparative overview of fiscal reforms and flat tax reform experiences of the new EU Member states which implemented the flat tax for fiscal policy making.
Magdalena RĂDULESCU
doaj   +2 more sources

Effect of the Shadow Economy on Tax Reform in Developing Countries

open access: yesEconomies, 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
doaj   +1 more source

Investment Promotion, Tax Competition, and Industrial Land Price in China—Evidence from the Corporate Tax Collection Reform

open access: yesLand, 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
doaj   +1 more source

Tax Reform as an Instrument for the Stability of the National Economy [PDF]

open access: yesSHS 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
doaj   +1 more source

The impact of water resource taxes on total factor water efficiency

open access: yesWater 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
doaj   +1 more source

Research on the Policy Effect of Property Tax Reform: Take the Pilot Reforms in Chongqing and Shanghai as Examples

open access: yesDiscrete 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
doaj   +1 more source

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