Tax reform and fiscal space in developing countries
Sign Up to like & getrecommendations! Published in 2019 at "Eurasian Economic Review"
DOI: 10.1007/s40822-019-00135-z
Abstract: This paper investigates empirically the effect of tax reform on fiscal space in developing countries. The analysis has used an unbalanced panel dataset comprising 99 developing countries (of which 37 Least developed countries—LDCs) over the… read more here.
Keywords: tax reform; developing countries; fiscal space;
Green tax reform, endogenous innovation and the growth dividend
Sign Up to like & getrecommendations! Published in 2019 at "Journal of Environmental Economics and Management"
DOI: 10.1016/j.jeem.2017.09.005
Abstract: We study theoretically and numerically the effects of an environmental tax reform using endogenous growth theory. In the theoretical segment, mobile labor between manufacturing and R&D activities, and elasticity of substitution between labor and energy… read more here.
Keywords: tax reform; growth dividend; tax; growth ... See more keywords
Sectoral effects of a Green Tax Reform in Portugal
Sign Up to like & getrecommendations! Published in 2019 at "Renewable and Sustainable Energy Reviews"
DOI: 10.1016/j.rser.2019.01.016
Abstract: Economic downturn coupled with serious and persisting environmental problems require a new regulation system to tackle these problems. The Portuguese government created the Commission for the Green Tax Reform in 2014, following the guidelines of… read more here.
Keywords: tax reform; commission; energy; green tax ... See more keywords
Tax Reform and Trade Openness in Developing Countries
Sign Up to like & getrecommendations! Published in 2019 at "Journal of Economic Integration"
DOI: 10.11130/jei.2019.34.3.498
Abstract: 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… read more here.
Keywords: tax; trade openness; reform; tax reform ... See more keywords
Effects of the Brazilian tax reform plans on the tobacco market
Sign Up to like & getrecommendations! Published in 2021 at "Tobacco Control"
DOI: 10.1136/tobaccocontrol-2021-056822
Abstract: Background There has been an intense debate in the Brazilian National Congress on how to reform the country’s tax system on consumption. This paper investigates the effects of the tax reform under the Constitutional Amendment… read more here.
Keywords: tax; market; tax reform; cigarette prices ... See more keywords
China’s VAT Tax Reform: A Boon for the Economy or an Opportunity for Moral Hazard?
Sign Up to like & getrecommendations! Published in 2020 at "Review of Pacific Basin Financial Markets and Policies"
DOI: 10.1142/s0219091520500046
Abstract: In 2012, the Chinese government replaced the existing business sales tax with a Value-added tax for some, but not all, Shanghainese firms. The change was intended to reduce the effective tax rate f... read more here.
Keywords: tax; reform boon; boon economy; china vat ... See more keywords
Personal Income Taxation and College Major Choice: A Case Study of the 1986 Tax Reform Act
Sign Up to like & getrecommendations! Published in 2019 at "Public Finance Review"
DOI: 10.1177/1091142119883596
Abstract: This article evaluates whether changes in relative earnings across majors due to a federal tax reform are likely to affect college major choice. I first estimate the change in expected after-tax lifetime income due to… read more here.
Keywords: tax; income; reform; tax reform ... See more keywords
Tax reform and redistribution for a better recovery
Sign Up to like & getrecommendations! Published in 2021 at "The Journal of Poverty and Social Justice"
DOI: 10.1332/175982721x16128667402177
Abstract: A regressive tax system and welfare cuts under ideological austerity have generated growing poverty and inequality in the UK and US. Failures in responding to the COVID-19 pandemic and the resulting deep recession have the… read more here.
Keywords: tax reform; tax; reform redistribution; better recovery ... See more keywords
A dichotomy of smokers in the Philippines following sin tax reform: Distinguishing potential quitters from those unlikely to quit
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DOI: 10.1371/journal.pone.0275840
Abstract: The Philippine government significantly raised cigarette excise taxes in 2013, following passage of the landmark Sin Tax Reform Act of 2012. As a result, cigarette prices increased substantially. Given varying smokers’ responses to the price… read more here.
Keywords: sin tax; unlikely quit; tax reform; potential quitters ... See more keywords
The effects of environmental tax reform on urban air pollution: A quasi-natural experiment based on the Environmental Protection Tax Law
Sign Up to like & getrecommendations! Published in 2022 at "Frontiers in Public Health"
DOI: 10.3389/fpubh.2022.967524
Abstract: 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 spatial DID models to… read more here.
Keywords: tax reform; air; tax; air pollution ... See more keywords
Does the Environmental Tax Reform Positively Impact Corporate Environmental Performance?
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DOI: 10.3390/su15108023
Abstract: The environmental tax reform implemented in 2018 is an important initiative of Chinese tax reform, which is deemed a valuable opportunity to encourage firms to improve their environmental performance. This study empirically investigates the impact… read more here.
Keywords: environmental performance; environmental tax; tax reform; tax ... See more keywords