(especially) cultural contexts and their effect on the progressivity equation. In India these differences include long … arrangements, such as the division of power within India's federal system and the tax exemption for agricultural income. In China …

The reason for extending the Value Added Tax (VAT) to the services sector in China is not sufficiently powerful. Just … looking at the services sector, substituting the sales tax with a VAT gives rise to many difficulties in terms of system … than not doing so. If the neutrality principle can be deviated from, then there are fewer obstacles to extend the VAT to …

Since the implementation of the value-added tax (VAT) in 1994, such tax has become the most prominent source of … taxation income in the Chinese taxation system. However, its reform is far from complete as the VAT is not fully deductible and … in two conclusions based on the analysis of the relationship between the VAT and governmental size. Firstly, the VAT is a …