... loss carry-back rules prior to the pandemic. Australia, New Zealand and South Africa had no loss carry-back rules. 25 08 2020 10 12 2020 14 01 2021 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Tax policy Tax reform COVID-19...

...Zhiyuan Wang; Jagdeep Singh-Ladhar; Howard Davey Purpose This paper aims to examine the indirect tax reform process in China. Specifically, it examines the reform of business tax to value-added tax. Inefficiencies within the new tax system are identified and discussed. The “business tax to value...

... of tax reform are found to vary across countries and opportunities for improving equity and reducing the complexity of tax systems across the region are identified. Research limitations/implications Reforms in all tax systems could have major implications for the country, employment, earnings and tax...