This study is the first annual McGee Report on the best and worst states for business. The fifty states are ranked based on the extent to which they facilitate business creation and expansion. This study incorporated the data collected from five other studies, which included the examination of...

The World Health Organisation recently recommended that governments should impose a tax on sugary drinks as a means of combating the obesity epidemic. This article examines the merits of this proposal and also suggests how, if such a tax were to be introduced, it might work. The article...

In 2011, the pilot property tax was introduced in two cities in China, Shanghai and Chongqing. This article focuses on comparing the effects and results of the tax in the two cities after implementing the tax for one year in four aspects: the taxpayers, the real estate market, the local revenue...

China is undergoing a transition from a planned economy to a socialist market economy. During the transformation, not only has the economic system undergone significant reengineering, various public aspects of the society have also been profoundly influenced. The article studies the current...

In recent years the Chinese economy has moved away from a carbon intensive economy towards an economy that relies increasingly on renewable energy. While this has been most evident with respect to hydro development, it can also been seen in increases in energy produced by solar and wind...

With the application of dynamic spatial panel model under China's decentralization framework, this paper elaborates the impacts of the “horizontal strategic interaction” among local governments, as well as the “vertical common reaction” between central and local governments, on the...

In recent years, the use of slotting allowances and other shelf-access payments by retail stores and supermarkets has reportedly increased in China. Many Chinese commentators criticised such conduct as significantly distorting the fair competition order in the retail market and harming the...

Along with the official replacing of Business Tax with value-added Tax (VAT) for some business sectors in Shanghai's pilot zone, the issue of VAT reform has attracted widespread attention from the public. This paper will first outline the basic concept of VAT, and then briefly elaborate on the...

Currently the labour income ratio in China is normal relative to its economic development; the income differential between industries requires solutions from the continuing establishment of a market economic system and the reduction of monopolistic practices. The important income redistribution...

This contribution presents the legal framework of income tax incentives for charitable giving in Switzerland and describes the reform putting this system in place in 2006. Using a unique data set shared by the Tax Administration of the Canton of Geneva for this purpose, we provide descriptive...