This paper analyzes the influence of the tax reform to the funds investment of the rural education,and proposes some countermeasures to perfect the funds investment system of the rural compulsory education by profiting from the pattern of the international funds investment of the rural elementary education.
With the means of raising funds of rural compulsory education reduced after the tax reform,the funds of the rural compulsory education can also be reduced,which will cause a more serious situation to the rural compulsory education which is insufficient on the investment.
After the tax reform, the “county administration system” has been widely enforced in rural compulsory education, resulting in the extra investment, the guarantee of teacher's wages.
After the tax reform, the unprecedented financial pressure makes the rural public product supply mode with sole subject meet with more severe challenge.
The Tax Reform Act of 1986 changed the tax-year end for mutual funds to October 31 and increased the marginal tax rate, creating a natural experiment allowing Bhabra, Dhillon, and Ramirez (1999) to empirically test the tax-selling hypothesis.
Recent price discreteness based reinterpretation of ex day price adjustments motivates our analysis of dividend pricing around the elimination of fixed commissions in May 1975 and the tax reform acts of 1984 and 1986.
The results indicate that ESOPs formed prior to the availability of tax incentives provided by the Tax Reform Act of 1986 have experienced significantly greater improvement in financial performance than ESOPs established after passage of the Act.
The primary aim of this research is to identify to which extent alternative ways of savings are treated differently by the Spanish personal income tax before and after the tax reform of 1998.
he seven new tax laws issued in 1994 are inevitable outcome of a long-term prohe of the tax reform begining in 1983, Since the time we took thePolicies of reform and opening to the outtide world, some contradictionshave appeared in the original tax system, such as not very powerful taxlaw, too much interference in tax, etc. The new tax issued in 1994, whichframed in the three tax systems of circulation tax,...
Abstract In the wake of deepening reform and opening to the outside world and the establishing of market economy the differences between individuals' income are gradually becoming larger. It is necessary to make use of individual tax income and property tax, both static and momentum, to regulate property the individual incomes and properties. The author deems that before the tax reform in 1994 the tax rpgulation of the...
The efficiency of tax revenue means two things.One is that taxation can help increase the efficiency of macro-economy and the other is the minimization of the tax-levying cost.An above-quota tax may occur in tax revenue.This may cause the govemment's tax revenue to smaller than the payer's welfare sacrifice.However,neutral taxx con avoid such an above-quota minus tax.The tax reform carried out this ye...