International taxation faces challenges brought by the development of digital economy. Countries around world and relevant international organizations, based on different positions, advocate or oppose establishment tax collection policies. This paper aims to summarize status supervision policies major countries analyze impact in combination with China’s economy, try put forward policy suggestio...

BACKGROUND Alcohol policy priorities in Australia have been set by the National Preventative Health Task Force, yet significant reform has not occurred. News media coverage of these priorities has not reported public health experts as in agreement and Government has not acted upon the legislative recommendations made. We investigate policy experts' views on alcohol policy priorities with a view...

This paper studies the effects of capital taxation in a dynamic heterogeneous-agent economy with uninsurable entrepreneurial risk. Although it allows for rich general-equilibrium effects and a stationary distribution of wealth, the model is highly tractable. This permits a clear analysis, not only of the steady state, but also of the entire transitional dynamics following any change in tax poli...

We analyze the optimal taxation of firms when the government faces fixed (per-firm) administrative costs of tax collection. The tax instruments at the government’s disposal are a fixed (per-firm) fee and a linear tax on output. If all firms in an industry are taxed, we show that it is optimal to impose a positive fee to internalize administrative costs. The output taxes satisfy the inverse elas...

BACKGROUND Reimbursement policies for anti-cancer drugs vary among countries even though they rely on the same clinical evidence. We compared the pattern of publicly funded drug programs and analyzed major factors influencing the differences. METHODS We investigated reimbursement policies for 19 indications with targeted anti-cancer drugs that are used variably across ten countries. The avail...

Abstract The Porter hypothesis and the pollution haven seem to predict opposite reactions by firms facing environmental regulation, as first invokes arising of a win–win solution while second envisages possibility for flee abroad. We illustrate designing policies (taking form either emission taxation or standards) able eliminate firms’ incentives relocate their plants abroad create parallel inc...

Research background: Following the global trends concerning “tourism taxation,” South American governments identified and applied policies on taxation to raise revenues or fiscal relaxation measures support their tourism sectors as strategies increase its number of tourists, competitiveness, attractiveness destinations. Due COVID-19 threat, several countries have been forced turn emergency tax ...

Research and promotion of green technology can improve energy efficiency help to optimize structure, which are key considerations in achieving the “dual carbon” goals carbon peaking neutrality. Owing externality” arising from innovation (GTI), government policies have an important impact on this area. Environmental taxes subsidies means for governments GTI utilization, with different environmen...

abstract management of water resources in iran is faced with growing demand for water resources, a considerable increase in the costs of supplying additional water and uncontrolled exploitation of underground waters. economists suggest water pricing to improve water use efficiency; however, government tends to reject that advice due to political risk, economic and cultural concerns. we used a p...

Purpose: The study investigates challenges faced by Small and Medium Enterprises (SMEs) in the introduction of new government taxation policies to financial performance SMEs. Design/Methodology/Approach: Multiple regression model were used measure relationship between point sale transaction tax, mobile money taxes performance. SPSS EXCEL analyze data identify descriptive characteristics depende...