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This paper identifies tax factors in 21 developing countries that have an impact on foreign direct investment flows. It categorizes those factors into issues associated with tax coordination; tax rates and rate structures; and composition of the tax base. Recent actions by countries reveal no...
Persistent link: https://www.econbiz.de/10005263965
This paper reviews the tax policy debate in the United States on the move of the corporation tax from its present worldwide basis to a territorial basis, and considers the implications for the United States and the rest of the world. It finds that there is no clear view on whether the move would...
Persistent link: https://www.econbiz.de/10005826556
Purpose – The purpose of this study is to investigate the driving forces of China's recent rapid economic growth and … the general concern of widening regional inequalities in China, the findings show a striking trend of convergence among … among regions could give evidence on the sustainability of rapid economic growth in China in the near future. In addition …
Persistent link: https://www.econbiz.de/10009319786
technology progress in pollution abatement. China’s actual comparative advantage resides in labor-intensive industries, exporting …
Persistent link: https://www.econbiz.de/10005770802
China’s agricultural and trade policies have been shifting despite little change in policy objectives. This paper … investigates potential implications of recent agriculture policies applied in China, and quantitatively analyzes their impacts on … farmers and lowering domestic prices to consumers. China’s producers increase production slightly because of increased input …
Persistent link: https://www.econbiz.de/10010913421
This work investigates the motivations behind the Chinese fiscal policy on exports. It relies on very detailed product level (HS 6 digit) data over the period 2002-12 covering both export tax and export VAT rebate. It aims to uncover the respective importance of the various policy motivations...
Persistent link: https://www.econbiz.de/10011265480
to exporters. Indeed, China’s VAT system is not neutral, in particular because the exporters may not receive complete … performance in China. Our empirical analysis relies on export volume data at the HS6 product level over the 2003-12 period. To … understand the strong resistance of China’s exports amid the global recession. …
Persistent link: https://www.econbiz.de/10010812470
Considering the dual context of China's domestic willingness to have a cleaner export structure and the widespread … concern among developed countries that carbon leakage from developing countries, particularly China, could threaten their own … emissions of export in China. With an export carbon tax set at 200 yuan/t CO2, three policy scenarios were studied, where the …
Persistent link: https://www.econbiz.de/10010868740