Results 241 to 250 of about 25,666,163 (299)

Impact of alcohol excise taxation and structural reforms on per capita consumption in Thailand, 1995-2021: an interrupted time-series analysis.

open access: yesInt J Drug Policy
Zayar NN   +15 more
europepmc   +1 more source
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Green tax system and corporate carbon emissions – a quasi-natural experiment based on the environmental protection tax law

Journal of Environmental Planning and Management
The green tax system is an important tool for the government to coordinate the contradiction between economic development and environmental governance using fiscal instruments, and green tax reform can play a regulatory role in carbon emissions.
Wei Xu, Mingzhu Li
exaly   +2 more sources

Information system and corporate income tax enforcement: Evidence from China

Journal of Accounting and Public Policy, 2020
This paper adds the literature by investigating the effect of information system on corporate income tax (CIT) enforcement. We exploit the regional variations generated by the implementation in 2013 of the third stage of the China Tax Administration ...
Yuchen Shao, Chengrui Xiao
exaly   +2 more sources

Life cycle carbon cost of buildings under carbon trading and carbon tax system in China

, 2020
Buildings contribute 23 % of the total CO2 emissions produced by global economics activities, in which nearly 41 % are emitted by China. Carbon accounting is necessary to support an efficient low-carbon economic system.
Wei Luo   +5 more
semanticscholar   +1 more source

An Optimal Tax System* [PDF]

open access: possibleFiscal Studies, 2011
AbstractA notable feature and principal virtue of Tax by Design is its system‐wide perspective on different elements of the tax system. This review essay builds on this trait and offers a more explicit foundation for the report's general approach, drawing on a distribution‐neutral methodology that is developed in other work.
openaire   +3 more sources

Taxes and the tax system

2021
The manual corresponds to the educational standard of the discipline "Taxes and the tax system" of the training direction 38.03.02 "Management". The manual includes the main theoretical provisions of the modern tax legislation of Russia and control questions for self-assessment of knowledge by students.
openaire   +1 more source

Tax systems and tax shares

Public Choice, 1985
How can one use the results derived in Sections 3 and 4? The type of use one can make in theoretical voting analysis was suggested in Section 4 already. Comparative statics results on how desired budget levels vary with tax system parameters (such as number of exemptions, size of tax credits, etc.) can be obtained, as well as for varying the tax system
Arthur T. Denzau, Robert J. Mackay
openaire   +1 more source

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