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Since the Tax Sharing Reform in 1994, the local government revenue of the People's Republic of China (PRC) has faced …
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The value-added tax (VAT) in China has the unusual feature that capital goods are included in the VAT base. In addition … that domestic producers are not increasingly placed at a disadvantage as China dismantles tariff and nontariff barriers on …
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This paper analyzes the regional impact of Indonesia's fuel policy. It discusses how the sharing of oil and gas revenue and taxes on oil and gas between the center and the regions affect sub-national fiscal position and what the regional incidence of the fuel subsidies is. It also analyzes the...
Persistent link: https://www.econbiz.de/10009380119
This paper investigates the political economy of fiscal reform activism in Argentina since the late 1980s. Between 1988 and 2008, tax legislation was changed 83 times, fiscal federal rules 14 times, and budgetary institutions sixteen times. Tax and budgetary reforms moved from centralizing...
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We study the welfare effects of a revenue-neutral green tax reform in a federation. The reform consists of increasing a tax on a polluting input and reducing that on labor income. Households are fully mobile within the federation. Regions are unequally endowed with a nonrenewable natural...
Persistent link: https://www.econbiz.de/10010496890
The paper provides some insights into the current reform of the system of intergovernmental relations in Italy. A most relevant change is the abolition of transfers from a higher level of government as an ordinary means of finance for sub-central governments, with the exception of grants having...
Persistent link: https://www.econbiz.de/10013117681