Examining the Burden Reduction Policy for Primary and Secondary School Teachers in China:A Framework Analysis Centered on the Rational Selection of Institutional Doctrine

The“burden reduction”policy aims to reduce the workload of primary and secondary school teachers to alleviate their burdens.While it has improved the quality of teachers,implementation challenges still exist.This study utilizes rational choice institutionalism and Ostrom’s institutional analysis and development framework to examine the policy.By considering the preferences of the Ministry of Education,local governments,schools,and teachers,it explores interactions and outcomes,identifies challenges,and provides policy suggestions.

Reducing the Tax Burden?Opportunity to Craft a Balanced Approach under Pillar Two

The global minimum tax impacts the effectiveness of tax incentives.Many countries view tax burden reduction as a necessary lever to promote foreign direct investment(FDI)and economic growth.In this article,the authors provide a broader perspective.The proposed holistic approach may offer insights to lowincome and emerging countries in facing current challenges in the sphere of taxation and economic growth.