Results 21 to 30 of about 2,096,119 (402)

The spatial spillover effect of higher SO2 emission tax rates on PM2.5 concentration in China

Scientific Reports, 2023
In this paper, the adoption of SO2 emission tax rates higher than the legal minimum standard is regarded as a noteworthy policy reform in China (quasi-natural experiment), and a spatial Difference-in-Differences (Spatial-DID) model is constructed to test
Kaifeng Wang, Yu Liu, Shaochen Wang, Chengpeng Li   +3 more
doaj   +1 more source

The Reform of Tax Administration [PDF]

IMF Working Papers, 1995
Tax administration plays a crucial role In determining a country’s real (or effective) tax system. Unfortunately, tax administrations in many countries do not function optimally and distort the intention of tax laws. In order for taxation to have its intended effect on the allocation of resources, the distribution of income, and macroeconomic stability
Anthony J. Pellechio, Vito Tanzi
openaire   +3 more sources

Tax Reform in Brazil: a Public Choice Theory approach

Economia & Região, 2013
This article aims to analyze tax reform necessity and the barriers to the implementation of tax reform at the light of public choice theory. The research identifies the arguments that provides the explanation for the tax reform does not occur in Brazil ...
Allan Silveira dos Santos, Erica Oliveira Gonzales, Amália Maria Goldberg Godoy, Gilmara Muniz Almeida   +3 more
doaj   +1 more source

Implementing Tax Reform [PDF]

National Tax Journal, 1981
The implementation of unanticipated changes in the tax structure results in essentially arbitrary redistributions of income.
openaire   +2 more sources

Economics of Environmental Taxes and Green Tax Reforms [PDF]

Sustainability, 2020
Environmental taxes and green tax reforms are increasingly seen as powerful tools for promoting a transition to sustainable economies [...]
José M. Labeaga, Xavier Labandeira
openaire   +3 more sources

Making Only America Great? Non-U.S. Market Reactions to U.S. Tax Reform

Management Sciences, 2019
We study the foreign externalities of the recent U.S. tax reform, commonly known as the Tax Cuts and Jobs Act (TCJA).
Fabio B. Gaertner, Jeffrey L. Hoopes, Braden M. Williams   +2 more
semanticscholar   +1 more source

The Impact of China’s Tax Policy Reform on the Gap between Rich and Poor [PDF]

SHS Web of Conferences
Common prosperity is the goal that the Chinese government is constantly striving for, and the reform of the tax system is the only way to achieve this goal.
Liu Lin
doaj   +1 more source

Tax Reform and Trade Openness in Developing Countries

Journal of Economic Integration, 2019
Developing countries are confronted with the progressive erosion of their trade tax revenue, which then reduces their total tax revenue. In light of the unavoidable process of trade liberalization, such countries have engaged in tax transition reform to ...
S. Gnangnon
semanticscholar   +1 more source

Structural Adjustment Policies and the Role of Tax Reform

Asian Development Review, 1993
Tax reform is hardly a new area in the economic agenda of developing countries. Gillis points out that there has been over 100 attempts at tax reform in developing countries since 1945.
Benjamin E. Diokno
doaj   +1 more source

Tax Policies of Low Carbon in China: Effectiveness Evaluation, System Design and Prospects

Frontiers in Environmental Science, 2022
Fiscal and taxation policy tools play an important role in promoting green and low-carbon development. Based on classical tax theory, including the Potter hypothesis and the environmental Kuznets curve, this paper explores the impact of environmental tax
Ping Feng, Hongyuan Lu, Wei Li, Xinyu Wang   +3 more
doaj   +1 more source