Trends and prospects of tax reforms in China
نویسندگان
چکیده
منابع مشابه
political economy of china in central asia
this research is about the political economy of china in central asia. in this research the political & economic interactions affected on chinas political economy in central asia are examined. chinas goal of presence in central asia including political-security, economic and energy goals is described in one part. in another part, the trade relations between china and central asian countries ar...
15 صفحه اولSocially-Efficient Tax Reforms∗
We propose graphical methods to determine whether commodity-tax changes are “socially efficient”, in the sense of improving social welfare or decreasing poverty for large classes of social welfare and poverty indices. We also derive estimators of critical poverty lines and economic efficiency ratios which can be used to characterize socially-efficient tax reforms. The statistical properties of ...
متن کاملTax Systems and Tax Reforms in South and East Asia: Fiscal Federalism in the Big Developing Countries: China and India
This paper is part of a wider research on South and East Asia countries’ taxation, carried over at this Department, under the direction of L. Bernardi, A. Fraschini and P. Shome, and under the supervision of. V. Tanzi. In South and East Asian countries a highly centralized government prevails, although recently some trends are moving toward a greater degree of decentralization. Also the two gia...
متن کاملLand Reforms: Prospects and Strategies
The paper is in two parts. The first part tries to understand the case for redistributive land reforms. We argue that there is relatively persuasive evidence showing that redistributing land may promote equity as well as efficiency. We then suggest that it is, nevertheless, unclear, given that all forms of redistribution cost money as well as bureaucratic and political capital, that redistribut...
متن کاملTax Reforms and Evidence of Transfer Pricing
The manipulation of transfer prices changes the relative tax burdens multinational firms face in their different countries of operation and may even reduce a firm’s worldwide tax payments. At the same time, transfer price manipulation will often trigger changes in the tariffs that are levied on intra-company imports. For this reason, when tax rates change, as they did for many countries during ...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Risk Governance and Control: Financial Markets and Institutions
سال: 2015
ISSN: 2077-4303,2077-429X
DOI: 10.22495/rgcv5i1c1art3