Estimating the repercussions from China's export value‐added tax rebate policy*

Imposing Tax and Rebate Policy for Addressing Game Addiction Problem

Massively Multiplayer Online Games (MMOGs) are popular worldwide. Especially in Korea, there were about 19 million gamers in 2006. Despite this wide popularity, some players have become seriously addicted to online games, causing a serious social problem. However, studies and/or trials to address game addiction problems have rarely been performed. In this paper, we investigate the relationships...

From Optimal Tax Theory to Applied Tax Policy

This paper aims to provide a perspective on the ideal tax system using insights from optimaltax theory supplemented with empirical evidence. These insights are applied to actual policy questions regarding the progressiveness of the labor income tax, in-work tax credits, the design of the capital income tax, the taxation of housing and pensions, the role of indirect taxes, optimal environmental ...

Modernizing the Legal Criminal Policy towards the Electronic Tax System

The virtual tax village in line with the transformation of the tax process from self-declaration based method to electronic data based method and with the aim of compiling and developing the tax information bank and using technology, taxpayers in a virtual tax space. It collects the ID card holders and their financial data with the help of modern technologies and by benefiting from systematic m...

Spare Ordering Policy for Replacement under the Rebate Warranty

In this study, from the user’s perspective, a spare ordering policy for replacement of a non-repairable product/one-unit system, which with finite useful lifetime limit under a rebate warranty, is developed. The spare unit for replacement is available only by an order and the lead-time for delivering that spare is random. By introducing the gain due to rebate warranty, and the costs due to orde...

Health tax policy mismatch.