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ID: 158777

2018 world military reforms / Xiaobing, Guo

Xiaobing, Guo	Journal Article
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Key Words

Military Reform ; World ; 2018

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ID: 169392

Learning to Share? A Cold War Solution for Denuclearizing the Korean Peninsula / Connolly, Daniel ; Hynd, Alexander M

Daniel Connolly and Alexander M. Hynd	Journal Article
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Key Words

2018 ; Kim Jung-Un's ; North Korea's Rapprochement for Peace

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ID: 167885

Personal Income Tax Reform in China in 2018 and Its Impact on Income Distribution / Zhan, Peng

Zhan, Peng	Journal Article
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In the context of personal income tax (PIT) reform in China in 2018, this paper examines some of the major issues of concern regarding the reform and income distribution. Using the China Personal Income Tax Micro‐simulation model, the paper compares the differences between the 2011 and 2018 PIT systems, and finds that residents relying on different income sources may face a large degree of real tax rate change. Once the tax system is altered to PIT 2018, the coverage of PIT for wage earners will decrease from 46.9 to 23.4 percent, the income redistributive effect will drop from 1.95 to 1.22 percent and the PIT's role in fiscal revenue will also be negatively affected. Nevertheless, if individual income continues to grow, the share of PIT in fiscal revenue is expected to return to the 2018 level in 2022, but its income redistribution function is difficult to recover in the short term. The paper finds that the effect of PIT on income distribution depends on the tax structure. Gradual transition to an “entirely comprehensive” tax system when conditions are appropriate will achieve better income redistribution results at a lower average tax rate.

Key Words

2018 ; Income Tax Reform in China ; Impact on Income Distribution

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ID: 160252

Scoping South Africa’s 2018 foreign policy / Kornegay, Francis A

Kornegay, Francis A	Journal Article
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Key Words

South Africa ; Foreign Policy ; 2018

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