Fiscal policy is at the core of most rescue packages worldwide to cope with the economic shock caused by the COVID-19 pandemic. Understanding the fiscal policy options of China, which first identified and responded to the pandemic, is of importance to policy makers not only from China but also...

Since the 1970s, the North Carolina Legislature has authorized its counties to levy four local option sales taxes (LOST). Proceeds from two of them are partially restricted for school capital needs; two other LOST are used to augment counties' general revenues that may also affect school capital...