While trade in goods has been investigated extensively over decades, studies on trade in services are relatively new. In this paper, we investigate the impacts of information and communication technology (ICT) on trade in services. We measured ICT by four dimensions, including the subscriptions to broadband, fixed telephones, mobile phones and Internet. Our sample covered more than 200 countries from 2005 to 2015. We employed the modified gravity model and found that all four dimensions had significant impacts on the expansion trade in services, but mobile subscriptions are the most consistent dimensions. Finally, the effects of ICT in exporting and importing countries are similar.
In Vietnam, tax evasion becomes a serious challenge facing tax administration and deterring tax revenue performance. The scarcity of evidence on determinants on tax evasion in Vietnam is a call for the author to design empirical study that will contribute to better understanding of the problem. This study examines determinants to tax evasion behavior in Vietnam, i.e. personal income tax case. Further, the study attempts to understand the underlying reasons for non-compliance decision. Data is gathered through survey questionnaire and interviews, and analyzed using SPSS software. Results suggest that government performance and tax knowledge are two real determinant factors to tax evasion in Vietnam.
This paper focuses on the profitability of momentum strategies in the Vietnamese stock market. The results assert that momentum occurs within small-and large-sized stock subsamples in the period prior to the Lehmann shock and does not exist in the remaining subsamples. Further tests point out that the occurrence of momentum follows market gains and is consistent with the overreaction hypothesis. The phenomenon is likely to be explained by the low individualism in the Vietnamese culture. Evidence on high volatility, low persistence and high correlation of stock returns is also found from the study.
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