Government as a discriminating monopolist in the financial market: the case of China

Article Abstract:

The financial markets in China show many unusual features, that are consistent with a government choosing regulations to maximize a standard type of social welfare function. Under some particular situations, these regulations correspond to imposing explicit taxes on business and interest income, and according to the theory, China may face increasing incentives over a period of time, to shift to explicit taxes.

China, Taxes, Models, Financial markets, Taxation, Tax policy

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The Certificate of Excellence in Accountability Reporting (CEAR) Program: Six years of success

Article Abstract:

The Certificate of Excellence in Accountability Reporting (CEAR) is a program in which information of the audited financial statements required by numerous financial management statutes is available. This program, started in 1997, reviews reports and recommends the way in which reports can be improved among other things.

United States, Financial Services, Finance and Insurance, DEPOSITORY INSTITUTIONS, Accounting, auditing, & bookkeeping, Accounting & Auditing Services, Accounting, Tax Preparation, Bookkeeping, and Payroll Services, Reporting & Disclosure, Financial services industry, Accounting firms, Accounting services, Financial statements

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An experimental evaluation of tax-reporting schedules: a case of evidence-based tax administration

Article Abstract:

Effectiveness of introducing rental property schedules to collect tax details from citizens, by the Australian Taxation Office, is analyzed.

Australia, Methods, Usage, Tax collection, Tax returns, Australia. Australian Taxation Office

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