Though tax amnesties (TAs) are considered as a policy tool to increase revenue for governments, they have generated some puzzles. To solve the puzzles of TA we should not ignore the behavioural aspects of delinquent taxpayers. In this paper, we focus on a relatively neglected but important area of the TA literature. Considering that people who participate in tax amnesty policy (TAP) may not honestly report the whole amounts of evaded tax, thus they commit a secondary tax evasion. We indicate that even considering the risk of abstaining from TA and incurring possible uncertainty of tax evasion penalties, participating in a TA provides a higher level of utility for the delinquent taxpayers. Also, due to a secondary tax evasion usually accompanying with TA, we show that during the initial assessment period of a TAP the tax revenue drastically increases and when the assessment period is approaching the tax revenue stably declines and ultimately converges to a fixed value. Furthermore, we show that if delinquent taxpayers participate in the TAP and the penalties are larger than the expected tax revenue of the government, it increases the tax revenue without reducing the welfare of other taxpayers, so as to achieving Pareto improvement.

In the past 28 years, we find that except for the fiscal revenue of 5,132.1 billion yuan in 2007, which is greater than the fiscal expenditure of 4,978.1 billion yuan, presenting a fiscal surplus, the fiscal expenditure of the rest years is greater than the fiscal revenue, showing the situation of public sector net cash requirement (psncr), especially in 2011, the deficit( the gap between fiscal expenditure and fiscal revenue) is 537.3 billion yuan. Since then, the gap between expenditure and revenue has been increasing with each passing year. In 2015, the fiscal deficit is 2,368 billion yuan. In 2018, the fiscal deficit has been expanded to 3,754.4 billion yuan. In order to avoid the continuous increment of the deficit. This paper discusses the causal relationship between China's fiscal revenue and public expenditure from 1990 to 2018. If fiscal revenue has a positive impact on public expenditure, showing that the government shall reduce fiscal deficit through tax increment. On the contrary, it makes public expenditure continue to expand, leading to the continuous deterioration of fiscal deficit, so as to further decide whether China's future fiscal policy should adopt increasing fiscal revenue or deducting public expenditure policy to reduce the deficit.

Dixon [1] defines subterranean economy(SE) as a mixture of nonmarket economic activities, including home production, prohibited production and distribution of proscribed substances and legal market activities that are concealed for reasons such as tax-evasion.  Whilst the existence of SE in most countries. Up to now there are lack of consensus on the appropriate methodology for estimating its turning point. This paper seeks to shorten this gap by using Kuznets approach to analyze this results. We take China as a study case and incorporate some relevant parameters such as GDP, money supply, tax burden ratio to capture all potential dependent variable responses to relevant independent variables change, and further explore whether there exists inverse-U shaped or Kuznets curve (KC) relation between GDP and total tax revenue.

Transitioning away from coal supply is a cost-effective path to a low-carbon economy. Although many articles have considered the issue of manufacturers' production and emission of pollution. Few papers have discussed the interrelations among CO2 emissions, economic growth and coal supply on the cost of environmental degradation.This paper seeks to fill this gap by using some empirical tests including unit root, ARDL bounds test and impulse effect to check the causality among carbon emission, economic growth and coal supply The time series used in the model ranged from 1990 to 2016. We specifically take China as a case to analyze. The main results show that there exist only one-way positive causality between LGDP (dependent variable) and LCO2 (independent variable), in addition, we show China's GDP growth in recent years has gradually decoupled from CO2 emissions, in other words, the current growth of China's economy is not at the cost of worsening the environmental degradation, Furthermore, we outline that the generalized impulse response between LCO2 and LGDP is higher than that of LCOALSUPPLY and LGDP.