Article
Green & Sustainable Science & Technology
Lingyun He, Kunxian Chen
Summary: This study evaluates the causal effect of water resources tax reform in Hebei Province, China, finding that each province has gradually improved its water resources performance with regional differences. The main reason for the improvement is technological progress, emphasizing the importance of speeding up water resource tax reform and focusing on water resource allocation in China.
Article
Economics
Yijun Zhang, Xiaoping Li, Yi Song, Feitao Jiang
Summary: The study showed that tax incentives for green development can improve mining companies' total factor productivity, with a more significant impact on private companies and companies in central and western China. There is a two-way causal relationship between tax incentives and TFP, and tax incentives improve TFP through technological progress.
STRUCTURAL CHANGE AND ECONOMIC DYNAMICS
(2021)
Article
Environmental Sciences
Bingnan Guo, Weizhe Feng, Yisha Yu, Hao Zhang, Feng Hu
Summary: This study examines the effects and mechanism of the Environmental Tax Law on the environmental investment of heavy-polluted enterprises. The findings show that the environmental tax improves the green environmental investment of heavy-polluted enterprises, especially in non-nation-owned, central-western regions, and small-scale enterprises. Further analysis reveals that market competition helps strengthen the implementation effect of environmental tax reform.
ENVIRONMENTAL SCIENCE AND POLLUTION RESEARCH
(2023)
Article
Environmental Sciences
Xueping Wang, Shichao Hu
Summary: Finance is a pivotal industry in national governance and plays a crucial role in achieving the official Double Carbon target. This study examines the impact of Performance-Based Budgeting (PBB) reform on the Environmental, Social, and Governance (EESG) considerations of A-share listed companies in China from 2001 to 2020. The findings suggest that PBB significantly optimizes the EESG of these enterprises, with more significant effects observed in regions with heavy financial pressure and stronger government audit.
FRONTIERS IN ENVIRONMENTAL SCIENCE
(2022)
Article
Economics
Zhenbing Yang, Zhuo Chen, Shuai Shao, Lili Yang
Summary: This paper investigates the relationship between R&D performance of Chinese universities and the house property tax pilot policy (HPTPP), and finds that the HPTPP has different effects on R&D performance. It has no significant effect on R&D performance in Shanghai, while leading to a decline in R&D performance in Chongqing. The study also reveals that the HPTPP has important implications for R&D investment and attracting high-end talent.
SOCIO-ECONOMIC PLANNING SCIENCES
(2022)
Article
Public, Environmental & Occupational Health
Scott C. Zimmerman, Ellicott C. Matthay, Kara E. Rudolph, Dana E. Goin, Kriszta Farkas, Christopher L. Rowe, Jennifer Ahern
Summary: The study examined the impact of California's Mental Health Services Act (MHSA) on mortality rates related to homicide, suicide, and acute alcohol effects, finding a modest decrease in homicide and acute alcohol effects mortality rates associated with MHSA, but no effect on suicide rates.
AMERICAN JOURNAL OF EPIDEMIOLOGY
(2021)
Article
Environmental Sciences
Chenyu Liu
Summary: Water scarcity and pollution are global issues, especially in China. This paper investigates the micro-governance effects of China's water resource tax reform on high water-consuming enterprises. The findings show that the reform significantly improves the environmental performance of water-intensive enterprises and promotes green invention patent research and development. However, it has no significant effect on green utility model patents. The impact of the reform is more prominent in water-scarce regions and among large-scale enterprises. This paper provides experience and evidence for promoting water resource tax reform and offers policy recommendations.
FRONTIERS IN ENVIRONMENTAL SCIENCE
(2023)
Article
Public Administration
Jose M. Alonso, Rhys Andrews
Summary: Public-Private Innovation partnerships have the potential to improve public services through innovative approaches, but incomplete contract theories pose challenges to effective collaboration. This study examines the transfer of a children's social services department in England to a partnership between the local government and two private firms, finding limited evidence of improved outcomes for looked after children. However, there is evidence of increased costs, possibly due to weak contract management, difficulties in performance monitoring, and additional expenditures on the partnership's reform programme.
PUBLIC ADMINISTRATION REVIEW
(2022)
Article
Economics
Shafik Hebous, Zhiyang Jia, Knut Loyland, Thor O. Thoresen, Arnstein Ovrum
Summary: The Norwegian Tax Administration conducted multi-year random audits on a specific item in the personal income tax return. We exploit this exceptional randomized setup to estimate the effects of tax audits on future compliance explicitly distinguishing between dynamic responses of compliant and noncompliant audited taxpayers. Our results show improved future compliance for six post-audit years by those found noncompliant in the audits, despite the absence of penalties. An important implication of our study is that better information for taxpayers critically should complement tax audits.
JOURNAL OF ECONOMIC BEHAVIOR & ORGANIZATION
(2023)
Article
Thermodynamics
Feng Dong, Yangfan Li, Kun Li, Jiao Zhu, Lu Zheng
Summary: The concept of smart cities was proposed in the wave of New Urbanism, and China has launched smart city construction since 2012 to improve the quality of urbanization. Research shows that smart city policy significantly improves urban ecological total factor energy efficiency, with public participation and market conditions playing moderating effects. SCP functions through a two-stage mediating mechanism by promoting innovation to enhance intelligence and improve urban ETFEE.
Article
Economics
Giulia Mascagni, Andualem T. Mengistu, Firew B. Woldeyes
Summary: This study, based on the case of Ethiopia, found that the adoption of electronic sales registration machines has a positive impact on increasing tax revenue, primarily through enhancing taxpayer compliance. However, taxpayers respond to these changes by adjusting reported sales and costs simultaneously.
JOURNAL OF ECONOMIC BEHAVIOR & ORGANIZATION
(2021)
Article
Green & Sustainable Science & Technology
Will W. Qiang, Haowen Luo, Yuxuan Xiao, David W. H. Wong, Alex S. Shi, Ziwei Lin, Bo Huang, Harry F. Lee
Summary: This study uses population grid data from 2004 to 2018 to analyze the urban polycentricity in 284 Chinese prefecture-level cities. A new method is developed to measure urban polycentricity and its effects on air pollution are investigated. The findings suggest that the distance and size difference between urban centers can reduce air pollution within the city, but a strong clustering of urban centers with significant size disparity can shift pollution to other centers. This highlights the importance of considering the spatial inequality of air pollution in relation to polycentric urban structures.
JOURNAL OF CLEANER PRODUCTION
(2023)
Article
Economics
Matthieu Bellon, Era Dabla-Norris, Salma Khalid, Frederico Lima
Summary: This paper examines the impact of switching from paper to electronic invoicing on firm tax compliance and performance using quasi-experimental variation. The study finds that e-invoicing increases reported firm sales, purchases, and VAT liabilities, particularly among small firms and sectors with higher rates of noncompliance. However, existing VAT credits offset the positive effects of the reform on VAT collection, suggesting the need for complementary reforms to improve revenue mobilization.
JOURNAL OF PUBLIC ECONOMICS
(2022)
Article
Business, Finance
Gabriela Mihaela Muresan, Cristina Ciumas, Simona Laura Dragos, Codruta Mare
Summary: Private health insurance is found to be a significant determinant of happiness in the European context, based on a panel analysis of 30 European countries over the period of 2010-2020.
FINANCE RESEARCH LETTERS
(2023)
Article
Environmental Studies
Yue Zhang, Fan Xia, Bing Zhang
Summary: This paper examines the effect of raising tax rates on reducing industrial water pollution in China. The study uses the 2018 environmental tax reform as a quasi-natural experiment and analyzes micro-level data from over 19,000 firms nationwide. The results indicate that for every unit of tax rate increase, water pollutant emissions of COD and NH3-N decrease by 8.63% and 3.79% respectively. The study also finds that high emission intensity firms reduce their emissions more than low emission intensity firms, and state-owned enterprises are less responsive to the tax increase compared to non-state-owned enterprises. Overall, the findings suggest that the increased environmental tax has played a significant role in reducing industrial emissions in China.
ENVIRONMENTAL IMPACT ASSESSMENT REVIEW
(2023)
Article
Political Science
Michael Thom
Summary: This study investigates the impact of independent program evaluation on the termination of tax incentives for film and television production. The findings suggest that termination is more likely when the evaluation shows costs exceeding benefits, along with a contagion effect and other factors such as the incentive's age and employment in the entertainment industry. These results persist through various robustness checks.
POLICY STUDIES JOURNAL
(2021)
Review
Education & Educational Research
Michael Thom
TEACHING PUBLIC ADMINISTRATION
(2020)
Article
Education & Educational Research
Michael Thom
TEACHING PUBLIC ADMINISTRATION
(2019)
Article
Management
Juliet A. Musso, Matthew M. Young, Michael Thom
PUBLIC MANAGEMENT REVIEW
(2019)
Article
Public Administration
Michael Thom
AMERICAN REVIEW OF PUBLIC ADMINISTRATION
(2018)
Article
Public Administration
Thom Reilly, Michael Thom
REVIEW OF PUBLIC PERSONNEL ADMINISTRATION
(2017)
Article
Education & Educational Research
Michael Thom
JOURNAL OF PUBLIC AFFAIRS EDUCATION
(2017)
Article
Public Administration
Michael Thom
AMERICAN REVIEW OF PUBLIC ADMINISTRATION
(2017)
Article
Political Science
Michael Thom, Brian An
AMERICAN POLITICS RESEARCH
(2017)
Article
Industrial Relations & Labor
Michael Thom, Thom Reilly
PUBLIC PERSONNEL MANAGEMENT
(2015)
Article
Public Administration
Michael Thom
PUBLIC ADMINISTRATION REVIEW
(2013)
Article
Political Science
Michael Thom
RESEARCH & POLITICS
(2015)