Tax systems and tax reforms in south and East Asia: Overview of the tax systems and main policy tax issues

The paper discusses the main aspects of taxation in South and East Asia. Particolar attention is given to the main issues which emerge from the tax systems of China, India, Japan, Malysia, South Korea and ThailandTax Systems Tax Reforms South East Asia

Tax Systems and Tax Reforms in South and East Asia: Overview of Tax Systems and main policy issues

South and East Asia are a particularly fast developing world economic areas, and are becoming increasingly more economically integrated. These countries, however, are not homogenous, and are lacking in any supra - national Authority. The total fiscal pressure of South and East Asian countries looks somewhat low when compared to that of countries with a similar per-capita income, pertaining to other economic world areas. However, a smooth Wagner law is confirmed by the data so that fiscal pressure is destined somewhat to increase as growth continues. With regards to similar experiences of developing and transition countries, indirect taxes prevail over direct ones. Low tax wedges on labor improve efficiency, by inducing both the supply and demand of labor. The heavy burden on consumption lessens equity and increases welfare losses. Any further uniform analysis of South and East Asian countries’ tax policy issues would be however quite fruitless. It is far better to consider tax policies issues which rise inside the whole area separately to those more specific to each cluster made up by similar countries. Intra-regional economic integration poses severe challenges to the tax structure in the Asian area. Three tax policy issues seem most problematic: the building of intra-countries’ agreements on reducing trade tariffs; the sequential revenue consequences of reduction in foreign trade taxes; the increasing tax competition for FDI. Intra-countries clusters’ tax policy issues differ from each other. In Japan and in S. Korea different choices have been made regarding the comprehensiveness of the PIT’s basis, whose burden as a consequence ends up being more fairly distributed in S. Korea. The two countries are facing the common problem of an ageing population and consequentially, social contributions, and eventually VAT are being raised. Malaysia’s direct taxes look higher than Thailand’s, but this is only because of the taxation of oil companies. Thailand has adopted VAT, while Malaysia has not changed its traditional sales tax. Both the countries are engaged in the recovery of revenue by improving tax administration. Both in China and in India income tax is small and poorly redistributing. Also, India has just moved from a schedular to a comprehensive tax basis. VAT is well established in China, while it is just arriving in India, as a consequence of a long waited but challenging reform, especially regarding the tax relationships among levels of government. Taxing power is now more centralized in China, but this needs to be corrected in order to avoid a lack of accountability on the part of the provinces.Tax Systems; Tax Reforms; South and East Asia

New Firms mortality, survival and structural change in an industrialized area: the case of Milan Province

The paper analyses the dynamics of new firm - natality and mortality - in the Metropolitain Area of Milano (Italy

Maintenance business model: a concept for driving performance improvement

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Male Reproductive Success and Multiple Paternity in Wild, Low-Density Populations of the Adder (Vipera berus)

We studied for the first time the occurrence of multiple paternity, male reproductive success, and neonate survival in wild, low-density adder (Vipera berus) populations using 13 microsatellite loci. Paternity was assigned for 15 clutches, collected during 3 years. Our data demonstrated that multiple paternity can occur at a high level (69%) in natural populations of V. berus, even if the density of adults is low. The high proportion of multiple sired clutches was comparable to the proportion observed in captive populations. Male reproductive success significantly increased with body length, and only the largest males successfully sired entire clutches. Finally, no relationship was detected between the number of fathers per clutch and neonate survival. These results suggest that multiple matings could be beneficial in populations with high level of inbreeding or low male fecundit

DNA degradation in avian faecal samples and feasibility of non-invasive genetic studies of threatened capercaillie populations

We evaluated the feasibility of using faeces as a non-invasively collected DNA source for the genetic study of an endangered bird population (capercaillie; Tetrao urogallus). We used a multitube approach, and for our panel of 11 microsatellites genotyping reliability was estimated at 98% with five repetitions. Experiments showed that free DNases in faecal material were the major cause of DNA degradation. Our results demonstrate that using avian faeces as a source of DNA, reliable microsatellite genotyping can be obtained with a reasonable number of PCR replicate

Open Interfaces for Connecting Automated Guided Vehicles to a Fleet Management System

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Performances of the mixed virtual element method on complex grids for underground flow

The numerical simulation of physical processes in the underground frequently entails challenges related to the geometry and/or data. The former are mainly due to the shape of sedimentary layers and the presence of fractures and faults, while the latter are connected to the properties of the rock matrix which might vary abruptly in space. The development of approximation schemes has recently focused on the overcoming of such difficulties with the objective of obtaining numerical schemes with good approximation properties. In this work we carry out a numerical study on the performances of the Mixed Virtual Element Method (MVEM) for the solution of a single-phase flow model in fractured porous media. This method is able to handle grid cells of polytopal type and treat hybrid dimensional problems. It has been proven to be robust with respect to the variation of the permeability field and of the shape of the elements. Our numerical experiments focus on two test cases that cover several of the aforementioned critical aspects

A multi-layer reactive transport model for fractured porous media

An accurate modeling of reactive flows in fractured porous media is a key ingredient to obtain reliable numerical simulations of several industrial and environmental applications. For some values of the physical parameters we can observe the formation of a narrow region or layer around the fractures where chemical reactions are focused. Here the transported solute may precipitate and form a salt, or vice-versa. This phenomenon has been observed and reported in real outcrops. By changing its physical properties this layer might substantially alter the global flow response of the system and thus the actual transport of solute: the problem is thus non-linear and fully coupled. The aim of this work is to propose a new mathematical model for reactive flow in fractured porous media, by approximating both the fracture and these surrounding layers via a reduced model. In particular, our main goal is to describe the layer thickness evolution with a new mathematical model, and compare it to a fully resolved equidimensional model for validation. As concerns numerical approximation we extend an operator splitting scheme in time to solve sequentially, at each time step, each physical process thus avoiding the need for a non-linear monolithic solver, which might be challenging due to the non-smoothness of the reaction rate. We consider bi- and tridimensional numerical test cases to asses the accuracy and benefit of the proposed model in realistic scenarios