借鉴国际经验完善我国促进循环经济发展的税收政策

循环经济是可持续发展的新兴经济增长模式,为了促进循环经济的发展,西方各国纷纷采用不同税收手段,如荷兰、丹麦、瑞典等国纷纷开征名目众多的环境税;美国联邦和地方政府分别开征不同的环境税;日本也在各不同环节开征环境税,与此同时,各国纷纷采用包括加速折旧、税收减免、税收抵免等税收优惠政策鼓励循环经济的发展,不断"绿化"本国税制。在借鉴这些经验的基础上,我国应完善立法、改革现行税制,开征新的税种,促进循环经济的发展。     

Public welfare and state-local government finance

Many state and local governments in the United States have experienced major financial problems during the economic recessions of the 1970s. These problems can be attributed to (1) the instability associated with the present tax structure, resulting from the increasing importance of unstable taxes and (2) the rapid increase in welfare expenditures which can be categorized as uncontrollable. In financing public services including welfare, state and local governments can organize their tax structures so as to dampen the effect of business cycles. This paper develops concepts and methodology to be used in identifying efficient tax structures.     

Why truck distance taxes are contagious and drive fuel taxes to the bottom

This paper analyzes the way in which countries with international and local truck traffic decide to switch from a simple fuel tax system to a dual system of fuel and distance charge taxes. We show what drives a country to switch and how this affects the level of fuel taxes as well as incentives for other countries to also adopt the dual system. The model is partially able to explain the gradual extension of kilometer charging for trucks in Europe. The model also shows that, in the absence of diesel cars, the gradual introduction of kilometer charges will make fuel taxation for trucks virtually disappear and will lead to a system where truck use is (1) taxed mainly based on distance, (2) is taxed too heavily, and (3) where highest distance taxes are expected in transit countries with a strong market position. When the fuel tax must in addition serve as an externality tax for diesel cars, the introduction of distance charges for trucks will give rise to diesel taxes that are lower than the external cost of diesel cars. For trucks, this leads to a sum of diesel taxes and distance charges that are higher than the external cost of trucks.     

To create a happy reading at library

This paper draws the advanced experiences of library from Singapore, the United States, Japan, and other developed countries. It is put forward that our university library should start from the concept of library management, library environment, library resources, equipments, human services, professionalism of librarian, service attitude, and so on. Employing library becomes the place where the knowledge is respected, school development is promoted, teachers/students feel convenient, fashion, and comfortable. Making university library become the “heaven on earth”, where the readers can freely enjoy the pleasure of reading.     

Obstacles to Federal Tax Reform: An Exploratory Inquiry Into the Fiscal Attitudes of a Small Group of Taxpayers

A bstract . An exploratory inquiry was conducted to identify legislative goals of Washington-based tax reformers and to learn bow a small group of taxpayers (n = 54) from various socio-economic backgrounds felt about some of these goals. On a general level most informants claimed they supported elimination of tax loopholes. However, on a more specific level informants tended not to see any tax provision they used to avoid taxes as a "loophole," According to these semi-structured conversations, these taxpayers held no allegience to any particular principle of tax equity or tax justice except that, believing that other taxpayers engage widely in avoiding taxes, they are anxious to lose no importunity to do so.     

小企业会计制度与税务制度差异研究

由于企业会计制度与税务制度所规范的对象和目的不同,会计核算和税务核算之间始终存在着一定的差异。小企业会计制度在会计核算原则、会计假设、会计方法、会计政策及会计实务等方面都与现行的税务制度存在着较大的差异,而这些差异会导致国家税源的流失,造成纳税调整增多,并容易引起征纳双方的纠纷,甚至不能正确地确认纳税人权益,也给企业避税创造了机会。本文建议,应加快我国税收制度的改革,减少小企业会计制度与税务制度的差异,确保小企业会计核算的准确性,并能依法纳税。     

Tax enforcement policies,tax evasion and time allocation

Several studies examine the effect of tax rates on households’ labor supply decisions in attempts to account for observed differences in work hours across countries. Interestingly, these studies fail to consider a fundamental action associated with taxation: tax evasion. This paper introduces, into a general equilibrium model of household labor supply, the possibility that households can evade labor income taxes. We show that the relationship between tax-enforcement policies, the elasticity of substitution between consumption and leisure and the elasticity of substitution between formal and informal work is key to explain formal labor supply in major OECD countries. In a model without informal work, there is a positive relationship between the elasticity of substitution and the tax rate on formal income and people tend to work more. This is the case for the United States, Greece, Finland and the United Kingdom. This relationship becomes negative once informal activities are introduced and the model can explain formal labor supply better in countries where agents work relative less, i.e., in Austria, Denmark, France, Germany, Spain, Norway and Sweden. We also obtain estimates of hours worked in the informal sector for these countries.     

Energy Development and U. S. Government Policy: Recommendations for Using Market Forces to Achieve Optimum National Goals

A bstract . Public policy in the United States toward the energy sector consists of a variety of special legislation. some supportive and some punitive, which tends to work at cross purposes. Thus, some tax policies encourage energy production and promote energy conservatton. Simultaneously, many regulatory activities discourage energy production and promote consumption , as do selective taxes. A more effective policy for the sector's development would be the simultaneous elimination of both the special benefits given to various segments of the industry and the many obstacles that have been placed in its path. Specific recommendations to carry out this approach include repealing the windfall profits tax. eliminating the regulatory functions of the Department of Energy , cutting out the tax breaks for specialized energy projects, reducing obstacles which impede new energy projects, and removing the expenditure subsidies for highly specific energy activities that Congress has chosen to support.     

Corruption's Effect on Business Venturing Within the United States

In developing countries with high levels of corruption, people are often forced into small-business venturing or survivalist entrepreneurship because larger, more efficient firms do not exist. In developed countries, however, low corruption means that people choose entrepreneurship as a better means of innovating. In this article we use federal convictions of state and local officials and the Small Business Administration's firm formation data to test whether corruption within the United States forces some people into business venturing. We find that business venturing within the United States is caused in part by corruption.     

企业集团化发展中的纳税筹划理念及实施价值

纳税筹划是企业在遵守税法的前提下,通过预先安排和策划追求自身税负最小化的财务管理活动。在企业集团化发展过程中,税负的绝对额以及对企业现金流量、资金运作的影响会愈显重要,因此企业集团应该树立正确的筹划理念,充分认识实施筹划的价值。     

A comparison of the critical success factors in women-owned business between the United States and Korea

This study examines the relationship between critical success factors of women-owned business and business performance. To date, there has been little research comparing the performance of businesses owned by women to those owned by men. In addition, research is extensive on female entrepreneurs in developed countries, especially in the United States and Europe; however, there are comparatively few studies of women-owned business in Asia. This paper analyzes how business performance is affected by the critical success factors of women-owned business. We also compare the differences between businesses owned by women in the United States and in Korea. The results indicate that business performance had a positive outcome based on the critical success factors for women-owned business. Some factors suggest, however, a significant difference between the two countries.     

Tax avoidance and business location in a state border model

Previous studies have struggled to demonstrate that higher taxes deter business activity. We revisit this issue by estimating the effect of changes over time in cross-border differences in state tax conditions on the tendency for new establishments to favor one side of a state border over the other. Identification is enhanced by taking account of previously overlooked reciprocal agreements that require workers to pay income tax to their state of residence as opposed to their state of employment. When reciprocal agreements are in force, higher personal income tax rates lure companies from across the border, while corporate income tax and sales tax rates have the opposite effect. Where reciprocal agreements are not in place, the results are largely reversed. These patterns are amplified in heavily developed locations, and differ in anticipated ways by industry and corporate/non-corporate status of the establishment. Overall, results strengthen the view that state-level tax policies do affect the location decisions of entrepreneurs and new business activity, but not in a way that lends itself to a one-size-fits-all summary.     

Estimating the effect of a gasoline tax on carbon emissions

Recently the proposal has been made to raise gasoline taxes in the United States to curb carbon emissions. The existing literature on the sensitivity of gasoline consumption to changes in price may not be appropriate for evaluating the effectiveness of such a tax. First, most of these studies fail to address the endogeneity of gasoline prices. Second, the responsiveness of gasoline consumption to a change in tax may differ from the responsiveness of consumption to an average change in price. We address these challenges using a variety of methods including traditional single‐equation regression models, estimated by least squares or instrumental variables methods, and structural vector autoregressions. Our preferred approach exploits the historical variation in US federal and state gasoline taxes. Our most credible estimates imply that a 10‐cent per gallon increase in the gasoline tax would reduce carbon emissions from vehicles in the United States by about 1.5%. Copyright © 2010 John Wiley & Sons, Ltd.     

Taxation, Incentives and Disincentives, and Human Motivation

A bstract . In the national tax debate, many ignore the effect of taxes on human motivation. High—and rising—marginal tax rates must be depressing, hampering and frustrating. They do not spur people on to better performance nor do they reward socially necessary or desirable economic behavior. What they encourage is distortion of resource allocation , legal avoidance and illegal evasion , as well as decline in human and capital resources. At both ends of the income scale they approach confiscation. Land apart from its improvements is taxed lightly when it should be the revenue source of choice taxed the most heavily, while the heaviest exactions discourage labor, enterprise and all human effort as well as savings. Equity and fairness along with the social consequences argue for large cuts in high tax rates at the top and at the bottom of the income scale.     

国外环境税问题研究进展

对国外学者关于环境税收问题研究的新成果进行综述。诠释最优环境税定义及探寻不同条件假设下最优环境税率的确定,从一般均衡的视角考察环境质量对劳动供给决策的影响,探讨税收相互作用的效应和分析学者重点研究的双重红利及其存在条件。最后根据发达国家环境税政策运行的经验,分析将环境税作为环境管制措施引入发展中国家的可行性。     

The Constitutionality of a Federal Net Wealth Tax

A bstract . Consideration of a Federal Net Wealth Tax would help settle the question of the scope and limits of the taxing powers of the United States Government. The confusion attending this, which has prevented the federal government from taxing land and kept state taxation of land too low to bean efficient allocator of this resource , can be clarified. The Constitution's Article I, Section VIII, gave the federal government power to levy taxes, duties, imports and excises, as "indirect" taxes, requiring only that the duties, imposts and excises be "uniform throughout the United States." The 16th Amendment authorized a "direct" tax on "incomes, from whatever source derived." The intent of the Founding Fathers—almost all large landholders—was to prevent the new federal government from using land as a tax base. But the distinction between the types of taxes lacks economic meaning. By making the base of a new tax the net wealth of taxpayers. Congress could obtain a Supreme Court test to end the confusion. If the Court, following precedent, required that land be excluded from the tax base, this would assure land as a tax base to the states and permit them to tax it in a way to end speculative withholding of tracts and sites and to bring about orderly development according to current need.     

Community Energy Taxation to Limit CO2 and Price Distortions: Spain as a Pilot Study

Within the framework of the European Community's policy response to the risks of global climate change, the Commission is analyzing the options for using a mixed energy and CO2 tax as one policy instrument in a package of measures. The taxes planned to cut CO2 emissions are designed as a production tax on energy products, based on their fuel content or, in the case of a CO2 tax, on the CO2 content. Although the precise tax rate has not yet been confirmed, that of US$10 per barrel seems to be the most probable. Against this background, the aim of the study is to investigate, on the basis of the input–output model, the effects of both a general energy and a CO2 tax on the producer prices of the different economic sectors in Spain as a case-study. Additionally, the paper attempts to shed some light on other related issues, such as the evaluation of the effects of energy and CO2 taxes on domestic goods' competitiveness with respect to other non-Community countries.     

探析中小企业企业所得税的税收筹划

在市场经济条件下,税收筹划对企业的发展具有重要意义。中小企业应潜心钻研《企业所得税法》,用好政策给予的优惠条件,对企业进行纳税筹划。企业进行企业所得税税收筹划时,一方面可利用所得税优惠政策及准予扣除项目的限额进行税务筹划,另一方面可利用会计处理方法对企业纳税所得额进行调整。     

探析中小企业企业所得税的税收筹划

在市场经济条件下,税收筹划对企业的发展具有重要意义。中小企业应潜心钻研《企业所得税法》,用好政策给予的优惠条件,对企业进行纳税筹划。企业进行企业所得税税收筹划时,一方面可利用所得税优惠政策及准予扣除项目的限额进行税务筹划,另一方面可利用会计处理方法对企业纳税所得额进行调整。     

How should heavy-duty trucks be taxed?

This paper develops and implements an analytical framework for estimating optimal taxes on the fuel use and mileage of heavy-duty trucks in the United States, accounting for external costs from congestion, accidents, pavement damage, noise, energy security, and local and global pollution. The analysis allows for endogenous fuel economy, increased auto travel in response to reduced truck congestion, and distinguishes driving by truck type and region. We estimate the optimal (second-best) diesel fuel tax at $1.12 per gallon and implementing it increases welfare by $1.34 billion per annum. Optimizing over both fuel and mileage taxes, and differentiating mileage taxes by vehicle type and region, yields progressively higher welfare gains. The most efficient tax structure involves a diesel fuel tax of 69 cents per gallon and charges on trucks that vary between 7 and 33 cents per mile; implementing this tax structure yields estimated welfare gains of $2.06 billion.