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Pursuing Tax Certainty in international Taxation

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Belt and Road Initiative Tax Journal 2023年第2期4卷 88-93页

作者： Shiqi Ma international bureau of fiscal documentation

This article addresses the issue of tax certainty with emphasis on certainty in international *** also discusses the most important methods and measures used to create and enhance tax certainty.

关键词： Tax certainty international taxation APA MAP

The Significance of a Country's Tax Environment in Economic Growth and Development

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Belt and Road Initiative Tax Journal 2021年第1期2卷 68-76页

作者： Victor van Kommer Shiqi Ma Executive Board international bureau of fiscal documentation China Office international bureau of fiscal documentation

This article intends to provide an overview of the significance of a country’s tax environment in economic growth and *** examines the effects of taxation on the most important factors of economy such as investment,labour supply and *** last factor,the environment,has received more attention in recent years as many agree that economic growth must be *** authors also point out that there is an interaction between taxes and the entire tax system,rather than a single tax in isolation,which should be looked at when assessing the influence of taxation on economic ***,an introduction is given to IBFD’s TAx-Ray Assessment that measures operational ability of tax administrations with a view to improving the effectiveness and efficiency in their efforts of the implementation,administration and enforcement of tax laws.

关键词： Tax environment Economic growth and development Investment Employment TAx-Ray project

The Exorbitant Privilege of US Treasuries and China's Choices in the New Era

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Contemporary international Relations 2024年第4期34卷 4-25页

作者： Di Dongsheng Wang Xueying School of international Studies Renmin University of China School of Government Central University of Finance and Economics

After the decoupling of the US dollar from gold in 1971,US Treasuries replaced gold as the value benchmark of the international monetary system and acquired an exorbitant ***,the total amount of US debt exhibited an exponential expansion trend,unbound by any substantial *** so-called debt ceiling is a partisan game rather than a rigid fiscal constraint on the United *** long as there are no fundamental changes in the global monetary system,the international credit of US Treasuries will stay stable,and their trend of infinite expansion will be *** quantitative easing policies have failed to significantly shake this stability,and the notion of global investors offloading US Treasuries is more an illusion than a *** exorbitant privilege of US Treasuries grants its federal government the“freedom to borrow,”shielding the American financial sector from due penalties during global financial crises and securing excessive returns in global capital *** the old days when running“twin surpluses”on capital and current accounts,China kept the value of Renminbi low to support its export manufacturing sector along the southeast *** a result,China accumulated huge foreign exchange reserves,mainly US ***,this practice is no longer necessary,yielding low returns and posing significant security risks.

关键词： debt ceiling de-dollarization foreign exchange reserves transformation of the international monetary system US Treasuries

Integrating VGI and 2D hydraulic models into a data assimilation framework for real time flood forecasting and mapping

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Geo-Spatial Information Science 2019年第4期22卷 223-236,I0001页

作者： Antonio Annis Fernando Nardi Water Resources Research and documentation Centre(WARREDOC) University for Foreigners of PerugiaPerugiaItaly Department of Civil and Environmental Engineering(DICEA) University of FlorenceFlorenceItaly Institute of Water and Environment(InWE) Florida International UniversityMiamiFLUSA

Crowdsourced data can effectively observe environmental and urban ecosystem *** use of data produced by untrained people into flood forecasting models may effectively allow Early Warning Systems(EWS)to better perform while support decision-making to reduce the fatalities and economic losses due to inundation *** this work,we develop a Data Assimilation(DA)method integrating Volunteered Geographic Information(VGI)and a 2D hydraulic model and we test its *** proposed framework seeks to extend the capabilities and performances of standard DA works,based on the use of traditional in situ sensors,by assimilating VGI while managing and taking into account the uncertainties related to the quality,and the location and timing of the entire set of observational *** November 2012 flood in the Italian Tiber River basin was selected as the case *** show improvements of the model in terms of uncertainty with a significant persistence of the model updating after the integration of the VGI,even in the case of use of few-selected observations gathered from social *** will encourage further research in the use of VGI for EWS considering the exponential increase of quality and quantity of smartphone and social media user worldwide.

关键词： Crowdsourced data VGI data assimilation(DA) flood forecasting 2D hydraulic modelling

The Tax Administration Diagnostic Assessment Tool: Overview and Insights To-date

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Belt and Road Initiative Tax Journal 2021年第1期2卷 59-67页

作者： Justin Zake TADAT Secretariat fiscal Affairs Department international Monetary Fund

Premised on international good practices,the Tax Administration Diagnostic Assessment Tool(TADAT)provides a standardized and objective framework for conducting an evidence-based and outcome-focused assessment of the key strengths and weaknesses of a country’s tax administration *** is a global tool that applies to any country’s system of tax *** results of a TADAT assessment provide country authorities,supported by their capacity development partners,with a baseline to strengthen or develop,and monitor tax administration reform strategies and work plans.

关键词： Tax Administration Diagnostic Assessment Tool System of tax administration Performance outcome area Medium-Term Revenue Strategy Tax system reform

Pregnancy is not a risk factor for gallstone disease: Results of a randomly selected population sample

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World Journal of Gastroenterology 2005年第43期11卷 6800-6806页

作者： Thomas Walcher Mark Martin Haenle Martina Kron Birgit Hay Richard Andrew Mason Alexa Friederike Alice von Schmiesing Armin Imhof Wolfgang Koenig Peter Kern Bernhard Otto Boehm Wolfgang Kratzer Department of Internal Medicine Ⅰ Department of Biometry and Medical documentation Department of Internal Medicine Ⅱ Department of Internal Medicine Ⅲ

AIM： To investigate the prevalence, risk factors, and selection of the study population for cholecystolithiasis in an urban population in Germany, in relation to our own findings and to the results in the international literature. METHODS： A total of 2 147 persons （1 111 females, age 42.8 ＋ 12.7 years; 1 036 males, age 42.3 ＋ 13.1 years） participating in an investigation on the prevalence of Echinococcus rnultilocularis were studied for risk factors and prevalence of gallbladder stone disease. Risk factors were assessed by means of a standardized interview and calculation of body mass index （BMI）. A diagnostic ultrasound examination of the gallbladder was performed. Data were analyzed by multiple logistic regression, using the SAS statistical software package. RESULTS： Gallbladder stones were detected in 171 study participants （8.0%, n = 2 147）. Risk factors for the development of gallbladder stone disease included age, sex, BMI, and positive family history. In a separate analysis of female study participants, pregnancy （yes/no） and number of pregnancies did not exert any influence. CONCLUSION： Findings of the present study confirm that age, female sex, BMI, and positive family history are risk factors for the development of gallbladder stone disease. Pregnancy and the number of pregnancies, however, could not be shown to be risk factors. There seem to be no differences in the respective prevalence for gallbladder stone disease in urban and rural populations.

关键词： Cholecystolithiasis Pregnancy Risk factors Selection bias Ultrasonography

Rainwater harvesting,its prospects and challenges in the uplands of Talugtog,Nueva Ecija,Philippines

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international Soil and Water Conservation Research 2013年第3期1卷 56-67页

作者： Samuel M.Contreras Teresita S.Sandoval Silvino Q.Tejada bureau of Soils of Soils and Water Management the Philippines bureau of Soils and Water Management the Philippines

The prospects and challenges facing eight small water impounding projects(SWIPs)in Talugtog,Nueva Ecija,an upland municipality located in Central Luzon,Philippines were evaluated using rapid appraisal and documentation of projects,interview of farmers and local officials,and a review of related studies undertaken on the same project *** challenges include the deterioration of structural facilities,inactive farmers associations,watershed degradation,and climate *** also aims to evaluate improvement and innovation in the future implementation of SWIPs as rainwater harvesting *** site was selected because it has the largest number of SWIPs established as one of the coping strategies during the 1997-1998 severe El *** of its location,it has no major irrigation systems and relies only on local rainwater storage *** study involves 8 SWIPs established in two clusters(i.e.,5 and 3 SWIPs in a watershed)as rainwater conservation and management *** indicated these clusters of SWIPs offer multiple benefits in terms of supplemental irrigation,inland fish production,and water for domestic purposes and livestock *** also serve as strategic small-scale upland structures that enhance recharging of groundwater,prevent flooding,and provide value-adding activities such as recreation,soil and water conservation,and environmental *** studies also identified their benefits at the farm and community levels as conserved rainwater through storage in SWIPs is translated into more economic ***,some SWIPs are confronted with various challenges;deterioration of structural facilities,inactive farmer associations,unabated watershed degradation,and threats of climate *** are seriously affecting the overall performance of *** actions should include the strengthening of small water impounding system associations(SWISA),repair and climate-proofing of structural facilities through the(SWISA

关键词： Rainwater harvesting Small water impounding project Upland Watershed SWISA

Gender and Off-farm Employment： Evidence from Rural China

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China & World Economy 2016年第3期24卷 18-36页

作者： Xiaobing Wang Linghui Han Jikun Huang Linxiu Zhang Scott Rozelle Associate Professor School of Advanced Agricultural Sciences Peking University China. Researcher Research Institute of Fiscal Science Ministry of Finance and the National Institute for Fiscal Studies Tsinghua University China Professor School of Advanced Agricultural Sciences Peking University China Professor Center for Chinese Agricultural Policy Institute of Geographic Sciences and Natural Resources Research Chinese Academy of Sciences China Professor Freeman Spogli Institute for International Studies Stanford University USA

The goal of the present paper is to examine how the expansion of the economy from 2000 has affected rural off-farm labor market participation. Specifically, we seek to determine whether off-farm labor increased after 2000, what forms of employment are driving trends in off-farm labor and whether gender differences can be observed in off- farm employment trends. Using a nationally representative dataset that consist of two waves of surveys conducted in 2000 and 2008 in six provinces, this paper finds that off- farm labor market participation continued to rise steadily in the early 2000s. However, there is a clear difference in the trends associated with occupational choice before and after 2000. In addition, we find that rural oy^farm employment trends are diffbrent for men and women. Our analysis also shows that the rise of wage-earning employment corresponds with an increasing unskilled wage for both men and women.

关键词： gender rural China self-employment wages

An Analysis of Tax Reform Measures and Trends in Ukraine

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Belt and Road Initiative Tax Journal 2021年第2期2卷 40-42页

作者： Anatoliy Aleksandrov The State fiscal Service Ukraine

This article introduces general insights into the Ukrainian tax reforms made during 2020 and 2021,covering major tax legislation changes such as implementation of the BEPS Action Plan,interstate exchange of fiscal information,taxation of investment projects and economic *** also underlines that up-to-date contactless IT-solutions and the adoption of international standards are top priorities of the future tax agenda.

关键词： Tax reform BEPS Automatic exchange of information CFC Taxation of investment activities Economic security Intelligence-led policing