Showing 1 - 10 of 190
adopted in different ways until the end of the 90s. When China joined the World Trade Organization in 2001, its domestic … from 2011 to 2016 on Notifications from China were analyzed, which revealed some difficulty in staying within the limits as … to China. …
Persistent link: https://www.econbiz.de/10012616557
This study describes China's tax system and the applied tax policies against the covid-19 crisis, which were the Value … Added Tax (VAT) deferral and Corporate Income Tax (CIT) deductions. China has a tax system following international standards … tax on inheritances, and a net wealth tax. The study concludes that China should adopt more progressive tax policies due …
Persistent link: https://www.econbiz.de/10013400241
adopted in different ways until the end of the 90s. When China joined the World Trade Organization in 2001, its domestic … from 2011 to 2016 on Notifications from China were analyzed, which revealed some difficulty in staying within the limits as … to China. …
Persistent link: https://www.econbiz.de/10012584202
This study describes China's tax system and the applied tax policies against the covid-19 crisis, which were the Value … Added Tax (VAT) deferral and Corporate Income Tax (CIT) deductions. China has a tax system following international standards … tax on inheritances, and a net wealth tax. The study concludes that China should adopt more progressive tax policies due …
Persistent link: https://www.econbiz.de/10013277334
This article aims to estimate the dynamic factor model for prediction tax receipts in Brazil using monthly data for the period 2001-2013. The factorial model allows to reduce the dimensionality of the high number of taxes taking into account the information contained in the existing...
Persistent link: https://www.econbiz.de/10011372319
This article presents a linear econometric model with variable coefficients for the analysis of the quarterly dynamics of the Brazilian gross tax burden in the 1995-2008 years.The choice of this particular model was motivated by the constant changes made in the Brazilian tax system during these...
Persistent link: https://www.econbiz.de/10010330527
The aim of this article is to estimate a Bayesian factorial dynamic model for the analysis and forecasting of the Brazilian tax burden (BTB) using monthly data from 1996 to 2007. Twenty taxes are responsible for about 80% of the BTB, each of which with a distinct seasonal pattern The factorial...
Persistent link: https://www.econbiz.de/10010330613
Using a factor decomposition of the Gini coefficient we measure the contribution to inequality of direct monetary transfers to and from the Brazilian State. Among the transfers from the State are wages of public workers, pensions and social assistance; the transfers to the State are direct taxes....
Persistent link: https://www.econbiz.de/10010330898
Persistent link: https://www.econbiz.de/10010330924
The goal of this article is to model the desagregated series of taxes in Brazil. We use monthly data of a sample of taxes in charge for 80% of the Brazilian gross tax burden in the 1995-2010 years. For estimate the model we employ a Dynamic Linear Model (DLM) with variable parameter (WEST e...
Persistent link: https://www.econbiz.de/10010330960