This paper places land finance, fiscal pressure, and the real estate tax base within the same analytical framework to explore China's real estate tax reform. Firstly, based on provincial data in China
ABSTRACT This article develops arguments in favor of recomposing the time to maturity of the domestic public bond’s debt and present calculations on the amount of tax required by different terms of pa
Abstract In this research, we analyse the use of fiscal expenditure as an instrument of fiscal consolidation policy. Portugal was subject to the financial assistance programme (PAEF) articulated with
A popular view among economists, policymakers, and the media, is that the Maastricht Treaty and then Stability and Growth Pact have significantly impaired the ability of EU governments to conduct a st
