On household register problems in property tax reform

Autor:	Chia-Jen Chang, Wan-Shin Mo, Zhang Si-lu
Rok vydání:	2011
Předmět:	Property tax Double taxation Value-added tax Public economics Ad valorem tax Direct tax Economics Tax reform Tax avoidance Indirect tax
Zdroj:	2011 2nd International Conference on Artificial Intelligence, Management Science and Electronic Commerce (AIMSEC).
Popis:	From the perspective of property tax equity and the benefit-received principle, this study has discussed the impacts the household registration system has on the property tax reform of Mainland China and analyzed household register problems in the property tax reform. In addition, this study has put analysis on how to achieve an equitable property tax structure, which is unique from prior studies.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::e8f9946c3ee3862ce10af8c0f14e9898 https://doi.org/10.1109/aimsec.2011.6010213 Zobrazit plný text záznamu