Results 11 to 20 of about 1,501,288 (298)
The effects of environmental tax reform on urban air pollution: A quasi-natural experiment based on the Environmental Protection Tax Law. [PDF]
Front 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 ...
Guo B +7 more
europepmc +2 more sources
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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Tax Design and Tax Reform [PDF]
Public Finance Review, 2017 inglese
Bordignon M., Liberati P.
openaire +4 more sources
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
doaj +1 more source
Fundamental Tax Reform in The Netherlands [PDF]
International Tax and Public Finance, 2001 The Dutch Parliament has passed legislation for a new income tax that abolishes the current tax on personal capital income and substitutes it by a presumptive capital income tax, which is in fact a net wealth tax. This paper contrasts this wealth tax with a conventional realization-based capital gains tax, a retrospective capital gains tax which ...
Cnossen Sijbren, Bovenberg Lans
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Socially Improving Tax Reforms [PDF]
International Economic Review, 2004 This paper 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 derives estimators of critical poverty lines and economic efficiency ratios which can be used to characterize socially ...
Duclos, Jean-Yves +2 more
openaire +3 more sources
Addressing inequality and poverty with tax instruments [PDF]
Ekonomski Anali, 2011 There is a consensus, in both academia and economic policy circles, that the reform of the personal income tax system in Serbia is necessary one. Two frequently discussed reform scenarios are East European style flat tax and the comprehensive income ...
Ranđelović Saša +1 more
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