Results 171 to 180 of about 2,164,251 (328)
Temporary VAT Reduction in Vietnam: Consumer Behavior Analysis
International Studies of Economics, EarlyView.ABSTRACT This study investigates the impact of temporary VAT rate changes on consumer behavior in Vietnam, particularly concerning the VAT reduction implemented during 2023–2024. The research analyzes annual survey data and household expenditure reports to assess changes in consumer spending on durable goods during the first half of 2024 (2024 H1 ...
Hang Thi Thu Trinh
wiley +1 more source
AS A REFORM PROPOSAL ON THE TAX STRUCTURE TAX REDUCTIONS POLICY AND TURKISH TAX SYSTEM
, 2016 Kamil Güngör
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Analyzing female labor supply: Evidence from a Dutch tax reform [PDF]
This paper uses the exogenous variation caused by the Dutch tax reform of 2001 to investigate how married women react to financial incentives. Among OECD countries, the Netherlands has average female labor force participation, but by far the highest rate
B. van der Klaauw, Nicole Bosch
core
Impact of Geography on Institutions in Agricultural and Nomadic Societies
International Studies of Economics, EarlyView.ABSTRACT How geography affects the choice of institutions is studied in a theoretical model. In this model, nations are located around a circle. Rulers compete through choosing tax rates, the level of military spending, and the degree of formality of institutions. Geographic condition is captured by population density.
Haiwen Zhou
wiley +1 more source
Realistic Representation, Dynamic Evolution and Determinants of Institutional Quality in China
International Studies of Economics, EarlyView.ABSTRACT The paper delves into the role of institutional quality in bolstering China's economic resilience post‐COVID‐19, CITIC‐Entropy. It divides institutions into basic and changeable categories, establishing an index system via the CITIC‐Entropy TOPSIS model.
Susu Wang, Qidi Zhang, Jing Fang
wiley +1 more source
Tax Administration Reform in the Francophone Countries of Sub-Saharan Africa
, 2013 Patrick Fossat, Michel Bua
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Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT This study investigates how Corporate Digital Transformation (CDT) influences audit opinions in Chinese A‐share‐listed non‐financial firms from 2011 to 2022, with a focus on the moderating role of Economic Policy Uncertainty (EPU). Results reveal an inverted U‐shaped relationship: moderate levels of CDT enhance audit outcomes through improved ...
He Min +2 more
wiley +1 more source