This paper deals with local cultural capital as a motivator for entrepreneurial behavior in China. Following the Culture-Based Development paradigm (CBD), the current study approaches local cultural capital as an entity that can be temporarily segmented into living culture and cultural heritage...

Chapter 1. The Development of FinTech in China -- Chapter 2. Introduction of Big Data, the Core of Fintech -- Chapter 3. P2P risk -- Chapter 4. Development of FinTech in Academia -- Chapter 5. FinTech Technology: Blockchain -- Chapter 6. FinTech and financial risk -- Chapter 7. Summary and...

The association between social capital and household income has received inadequate attention over the past decade. We examine the role of social capital in household income using three waves of household surveys from 2011 to 2015 in China. Using “local big surname or not” as the...

This paper deals with local cultural capital as a motivator for entrepreneurial behavior in China. Following the Culture-Based Development paradigm (CBD), the current study approaches local cultural capital as an entity that can be temporarily segmented into living culture and cultural heritage...

In 2020, Italy has implemented its Digital Services Tax (DST), in line with the one proposed by the European Commission and then implemented by other countries such as the U.K., France and India. The objective of the tax is to tax the “digital giants”. As the first payment of this tax will...

The article demonstrates why China has been relatively absent from international debates on digital taxation and concludes that while China is likely to favor a minimum effective tax approach, it will look to other countries to direct the reform

This article analyzes China's 2018 individual income tax reforms, discussing how the changes fit with China's unique tax culture. It also compares China's evolving tax system with the tax systems in the United States and the United Kingdom, considering how their experiences can help guide...

This article looks into China's individual income tax framework, focusing on the exemption system and examining its problems in theory and in practice. Then it proposes a series of reforms intended to promote the fundamental tax principles both in the exemption system and in China's individual...