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A toss up? : comparing tax revenues from the amount a and digital service tax regimes for developing countries
Starkov, Vladimir; Jin, Alexis - 2024
In this paper, we attempt to estimate the tax revenues to be gained by the Member States of ATAF, WATAF, AU and the South Centre under the Amount A and an alternative stylized DST taxation regime. Our research demonstrates that the comparative revenue effects of the Amount A and DST taxation...
Persistent link: https://www.econbiz.de/10014575579
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Taxation and coercion in rural China
Bernstein, Thomas P.; Lü, Xiaobo - In: Taxation and state-building in developing countries : …, (pp. 89-113). 2008
Persistent link: https://www.econbiz.de/10003650606
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Rethinking institutional capacity and tax regimes : the case of the Sino-Foreign Salt Inspectorate in Republic China
Strauss, Julia C. - In: Taxation and state-building in developing countries : …, (pp. 212-234). 2008
Persistent link: https://www.econbiz.de/10003650611
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Welfare effects of regressive taxation and subsidies in China
Wang, Xiaobing; Piesse, Jenifer - 2009
Persistent link: https://www.econbiz.de/10008909279
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The making of a fiscal state in Song China, 960 - 1279
Liu, William G. - In: The economic history review : a journal of economic and … 68 (2015) 1, pp. 48-78
Persistent link: https://www.econbiz.de/10011344728
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Nalogovaja sistema v Rossii i Kitae
Kolčin, S. I.; Ma, Haitao; Ton, Vėj - 2010
Persistent link: https://www.econbiz.de/10009615402
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Taxation trends and issues in the People's Republic of China : 1949 to 2006
Auyeung, Pak-kuen - In: Bulletin for international taxation 62 (2008) 6, pp. 248-259
Persistent link: https://www.econbiz.de/10003746898
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Taxation and state-building : the tax reform under the Nationalist Government in China, 1928-1949
Xu, Yin; Xu, Xiaoqun - In: Accounting, organizations and society : an … 48 (2016), pp. 17-30
Persistent link: https://www.econbiz.de/10011480213
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China's emerging tax regime : devolution, fiscal federalism, or tax farming?
Krug, Barbara (contributor); Zhu, Ze (contributor);  … - 2004
Persistent link: https://www.econbiz.de/10002513387
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Tax systems and tax reforms in South and East Asia
Bernardi, Luigi (ed.); Fraschini, Angela (contributor);  … - 2006 - 1. publ.
Persistent link: https://www.econbiz.de/10003082066