Tax Reforms - Articles - Scientific Research Publishing

Does Indirect Tax Increase the Income Gap between Urban and Rural Areas?
—Based on the Analysis of Thayer Index (Articles)

Rong Fu

Open Journal of Social Sciences Vol.4 No.1, January 29, 2016

DOI: 10.4236/jss.2016.41021 6,961 Downloads 8,875 Views Citations
Transformations and Lorenz Curves: Sufficient and Necessary Conditions (Articles)

Johan Fellman

Theoretical Economics Letters Vol.6 No.3, June 6, 2016

DOI: 10.4236/tel.2016.63050 2,211 Downloads 3,820 Views Citations
This article belongs to the Special Issue on Working, Jobs and Related Rights, Welfare & Pensions
The Influence of New Enterprise Tax Reform on Foreign Invested Enterprises in China—Based on Computable General Equilibrium (CGE) Analysis (Articles)

Zhiqiang Ye, Liqing Chen, Yaling Shan

Modern Economy Vol.7 No.11, September 26, 2016

DOI: 10.4236/me.2016.711114 1,683 Downloads 3,205 Views Citations
This article belongs to the Special Issue on Taxes
Do Consumption Tax Cuts Lead to Dynamic Laffer Effects in Open Economies? (Articles)

Wenchun Wang, Yang Wang, Jiaojiao Wang

Theoretical Economics Letters Vol.7 No.3, March 16, 2017

DOI: 10.4236/tel.2017.73025 2,037 Downloads 3,548 Views Citations
Corporate Deductibility Provisions and Financial Constraints of Innovative Entrepreneurs (Articles)

Wolfgang Eggert, Sebastian Heitzmann

Theoretical Economics Letters Vol.7 No.6, September 14, 2017

DOI: 10.4236/tel.2017.76108 1,057 Downloads 2,077 Views Citations
This article belongs to the Special Issue on Public Economics
The Influence of Tax Legislation in Promoting Downstream Beneficiation in the South African Mining Sector (Articles)

Debra-Ann Katrina Collyer, Daniel Petrus Schutte, Pieter Van der Zwan

Theoretical Economics Letters Vol.8 No.2, February 7, 2018

DOI: 10.4236/tel.2018.82012 897 Downloads 2,031 Views Citations
This article belongs to the Special Issue on Research on Tax
Assessment of the Implications of GST (Goods and Services Tax) Rollout on Indian MSMEs (Articles)

Vidit Mohan, Salman Ali

Theoretical Economics Letters Vol.8 No.15, December 11, 2018

DOI: 10.4236/tel.2018.815219 3,163 Downloads 8,618 Views Citations
Do Innovation Subsidies Policy Improve the Innovation Performance of Enterprises? (Articles)

Xiujie Yao

Open Journal of Social Sciences Vol.7 No.2, January 29, 2019

DOI: 10.4236/jss.2019.72001 1,360 Downloads 2,870 Views Citations
Research on Tax Policy for Promoting the Transformation and Upgrading of China’s Automobile Industry (Articles)

Xiaoyong Jing

Modern Economy Vol.10 No.2, February 18, 2019

DOI: 10.4236/me.2019.102033 1,038 Downloads 2,805 Views Citations
A Model for Improving E-Tax Systems Adoption in Rural Zambia Based on the TAM Model (Articles)

Patience Njina Soneka, Jackson Phiri

Open Journal of Business and Management Vol.7 No.2, April 23, 2019

DOI: 10.4236/ojbm.2019.72062 1,693 Downloads 6,684 Views Citations
Austria’s Path to a Climate-Friendly Society and Economy—Contributions of an Environmental Tax Reform (Articles)

Sebastian Goers, Friedrich Schneider

Modern Economy Vol.10 No.5, May 16, 2019

DOI: 10.4236/me.2019.105092 854 Downloads 2,121 Views Citations
Impact of Treasury Single Account (TSA) on the Financial Performance of Deposit Money Banks (DMBs) in Nigeria: A Pre-Post Analysis (Articles)

Festus Oladipupo Olaoye, Olatunbosun Amos Talabi

Open Journal of Social Sciences Vol.7 No.5, May 31, 2019

DOI: 10.4236/jss.2019.75026 2,157 Downloads 7,196 Views Citations
Meeting Nationally Determined Contribution Targets: Projecting Kenya’s Motor Vehicle Emissions (Articles)

Fahd Mohamed Omar Al-Guthmy, Wanglin Yan

Low Carbon Economy Vol.10 No.2, June 30, 2019

DOI: 10.4236/lce.2019.102003 844 Downloads 2,328 Views Citations
Fiscal Policy and the Informal Sector in Developing Countries: The Case of Gabon (Articles)

Medard Mengue Bidzo

Modern Economy Vol.10 No.7, July 26, 2019

DOI: 10.4236/me.2019.107118 965 Downloads 2,953 Views Citations
Modelling Obsolescence Risk and Taxation in Project Valuation (Articles)

Vince Hooper, John Pointon

Journal of Mathematical Finance Vol.9 No.3, August 9, 2019

DOI: 10.4236/jmf.2019.93017 728 Downloads 1,980 Views Citations
Basic Erosion and Profit Shifting (BEPS) (Articles)

Marco Lupi

Beijing Law Review Vol.11 No.1, January 22, 2020

DOI: 10.4236/blr.2020.111007 1,232 Downloads 3,386 Views Citations
The Application of Judicial Precedents as a Way to Reduce Brazilians Tax Lawsuits (Articles)

Renato Lopes Becho

Beijing Law Review Vol.11 No.3, September 17, 2020

DOI: 10.4236/blr.2020.113044 649 Downloads 2,070 Views Citations
The Assessment of After-Tax Performance (Articles)

Andrew P. Leung

Open Journal of Social Sciences Vol.9 No.4, April 29, 2021

DOI: 10.4236/jss.2021.94036 768 Downloads 1,914 Views Citations
The Effect of Changes in Regulation and Technology on Capital Investments (Articles)

Vivian O. Okere, Wen Chen

Journal of Mathematical Finance Vol.11 No.2, May 31, 2021

DOI: 10.4236/jmf.2021.112019 398 Downloads 1,488 Views Citations
The Impact of VAT and the Minimum Wage on the Economy of Kosovo (Articles)

Artan Haziri, Blerona Shala

Open Access Library Journal Vol.8 No.8, August 23, 2021

DOI: 10.4236/oalib.1107701 141 Downloads 1,221 Views Citations

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