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The book tackles a key issue for the European Union: Fiscal Federalism. It evaluates the applicability of this theoretical perspective for the EU. Conversely, it pinpoints ways in which the diversity of existing fiscal settings and organisations, both at national and European levels, can throw...
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. This paper is intended to explore the redistribution effects of this reform. Methods: On basis of input-output model and … tax are imposed. Using the 2012 urban household survey data, the redistribution effects of the VAT enlargement reform is … enlargement reform has improved the redistribution effects of China's GST system mainly through lowering the average tax burden …
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different normative focus of the two approaches and show that benefits have other aims than redistribution. Finally, our country …
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