重庆市税收收入与经济增长的实证分析——基于1996—2011年的时间序列数据

采用1996—2011年的时间序列数据,利用误差修正模型(ECM)对重庆市GDP和税收收入之间的相互关系进行了相关性检验。结果表明:重庆市的GDP与税收收入具有长期的协整关系,并且GDP的增长是税收收入增长的格兰杰原因,当重庆市生产总值增加1%时,重庆市的税收收入增加1.403038%。     

上海市税收超GDP增长的研究——基于产业结构视角下VAR模型的实证分析

分税制改革以来,我国出现了税收收入超GDP增长的现象,税收增长率远超生产总值增长率,且税收收入弹性一直保持在较高水平。本文在产业结构视角下,以上海市为例,用VAR模型研究三大产业对税收收入的影响程度,发现GDP增长是税收收入增长的主要原因,且三大产业中对税收收入影响程度最大的为第三产业,其次是第二产业,第一产业影响程度不大。这对我国推进产业结构升级和新的税制改革具有比较重要的解释意义。     

黑龙江省金融危机后宏观税收负担研究

宏观税收负担与经济增长密切相关,文章通过对2008年金融危机以来黑龙江省相关经济指标进行分析,试图揭示黑龙江省税收负担与经济增长二者之间的关系。结果显示该省税收收入随着地区GDP的增加而增加,地区GDP增长率随税收收入增长率的增长也呈正相关关系。为此黑龙江省需要促进经济发展,进一步规范税收征管,优化宏观税负水平。     

我国西南地区支线机场旅客吞吐量与地区GDP的关系分析

基于协整理论中的平稳性检验、协整检验、误差修正模型,利用1998-2018年的相关数据,从长期弹性和短期弹性的视角,分析西南地区支线机场旅客吞吐量与西南地区GDP的关系。结果表明,西南地区支线机场旅客吞吐量和地区GDP之间呈现长期均衡和协同发展关系,当短期波动偏离长期均衡时,会通过反馈机制调整至均衡状态,并且支线机场旅客吞吐量和地区GDP的长期相关性比短期相关性更为明显。     

上海入境旅游与经济增长关系的实证研究

本文定量分析上海入境旅游与经济增长的关系,通过协整方程建立了上海入境旅游收入与GDP的长期均衡关系,通过Granger因果检验分析上海入境旅游收入与GDP之间的因果关系,通过VAR模型的冲击响应函数研究上海入境旅游收入与GDP的短期关系.     

天津固定资产投资对经济增长影响的实证研究

本文首先运用1978-2012年天津市的全社会固定资产投资和地区生产总值(GDP)数据,对天津市经济发展现状作出分析。其次,通过协整检验、误差修正模型、格兰杰因果检验等计量经济学方法对天津市固定资产投资和经济增长之间的关系做出实证分析。结果表明天津市固定资产投资和经济增长之间存在长期稳定关系、短期动态均衡机制以及双向格兰杰因果关系。最后,结合实际情况对天津市的经济发展提出合理性建议,以利于天津市经济健康快速发展。     

税收弹性与税收增长--1927-1936年中国税收增长的相关分析

税收弹性是税收对经济增长的反应程度.富有弹性的税收制度可以使税收收入以快于国民经济增长的速度增长,从而能保证满足政府财政支出的需要.税收收入的变化与国民生产总值、税率和税收制度之间都有关系,受这些因素的影响,税收弹性可分为税收的收入弹性、利率弹性和税制弹性.本文以实证分析的方法分析了1927-1936年中国的税收弹性,并指出政府不断进行的整顿税基、调整税率的税制改革是这一时期的税制结构富有弹性的原因.     

天津市北辰区经济与税收分析调研报告

地区生产总值和税收都是反映地区经济发展的重要宏观总量指标．经常被并列引用和相互比较。本文从2004—2012年的地区生产总值（考核口径）、税收收入数据着手，通过分析天津市北辰区地区生产总值税负率、税收弹性等指标，阐述生产总值与税收的关系。并与环城其他区及武清区相关指标进行横向对比，分析北辰区经济增长速度与税收增长速度不协调，税负较低，经济和税收结构欠合理等问题，提出优化工业结构、增强市场竞争力,大力发展现代服务业等相应的对策和解决办法．     

贸易自由化对我国地区收入不平等的影响:来自中国的经验证据

文章基于协整的VAR模型从实证的角度研究了我国地区收入不平等与贸易自由化之间的长期均衡和短期动态关系。研究发现：（1）地区收入不平等、贸易自由化与经济增长之间存在长期均衡关系,贸易自由化和经济增长对于关注参数而言是弱外生变量;（2）贸易自由化在长期内减缓了我国地区收入不平等程度,但在短期内却导致了我国地区收入不平等程度的上升;（3）经济增长长期内趋于提高了我国地区收入不平等程度,但短期的影响方向不确定;（4）地区收入不平等是一个随机游走过程,不是一个含有结构突变的趋势平稳过程。     

日元汇率升值与实质进口额的经验研究:1971～2003

本文研究的是1971～2003年日本实质进口额的价格弹性和收入弹性。通过对实质进口额、进口价格与GDP的协整检验、误差修正和方差分解,得到以下主要结论:样本期内三者存在长期均衡关系,日本实质进口额的长期价格弹性为-0.55,实质进口额的长期收入弹性为0.628;日本实质进口额的短期波动主要受GDP增长的影响,但随着时间的推移,进口价格对进口的贡献度不断增加。     

On the Major Transformation of the Asia-Pacific Regional Structure北大核心CSSCISSCI

Recent years have witnessedsignificant changes in the Asia-Pacific regionalstructure featuring the shift in power balance among related countries as well as adjust-ments in their respective regional strategies. So what is the prevailing trend in thistransformation and what kind of regional order will likely emerge in the future？ To an-swer these questions, the paper tries to explore the following dimensions： the evolvingregional context, shift in power balance and power conversion, geo-political and geo-e-conomic developments and interactions between them, and evolving regional order. Asthe study shows, the broadening of regional geographical scope, the rise in the numberof actors involved, as well as changesin the relations among them, have combined tocast a pluralistic and complex flavor to the regional structure. While the power balanceamong China, the United States and Japan shifts, and power conversion is also occur-ring. China and Japan are paying increasing attention to their security roles, whereasthe United States under the Obama administration laid more stress on expanding itsgeo-economic clout. In spite of the intensifying geopolitical competition among China,the United States and Japan in recent years, a Sino-US strategic compromise-whichholds the key to regional geopolitics-isother front, some kind of geo-economicmore likely to take place in the future. On thecooperation will probably emerge. In the longerterm, it will be the geo-economic trend thatwill prevail over the geopolitical trend inthe region. Finally, the future evolution of regional order wiI1 mainly follow the eco-nomic logic, accompanied by the dilutionof its hegemonic and hierarchical nature.Hence, a pluralistic and complex regional community will emerge.     

Organization and incentives in the age of sail

The British Navy in the age of sail was the most successful bureaucracy of its time. Its organization and incentive structures differed importantly from contemporaneous private sailing ventures, but closely resembled those of today’s large corporations. To induce efficient effort, the navy used a hierarchical tournament, in which sailors competed for higher pay that came with promotions based on relative performance. Promotion probabilities, the option value of future promotions, and the higher effort required of men in higher ranks and on larger vessels, combined to yield a highly skewed pay structure.     

The German Hanse and Bergen – new perspectives on an old subject

Abstract

The Hanseatic League and her kontors (trading posts) were an integral part of the medieval trade system in Northern Europe. Hanse merchants dominated many markets in this region and managed to maintain a monopoly-like role in towns like Novgorod and Bergen for many centuries. Consequently, one focus of historical research about the Hanseatic League lay on the mechanisms that enabled the Hanse merchants to keep that strong of a position for such a long time.

This article is part of the discussion about this topic. Based on Lübeck merchants with business interest in the Norwegian town of Bergen, the so-called Bergenfahrers (Bergen travellers), it will give new insights into the Hansards' economical and social organization. The three main points are (a) the integration of the Bergen market in the Hanseatic trade network as an intermediary trading place on the vivid East–West route of Hanse trade; (b) the importance of the Bergenfahrers within the Hanse merchants' economical, social and political networks; and (c) the structure of the Bergenfahrers network patterns in the late Middle Ages.

In addition to new insights into the important role of Bergen and the Bergenfahrers within Lübeck's and the other Wendish Hanse towns' trading system, this articles provides further proof for the usefulness of the methods of Social Network Analysis in medieval economic research.     

Financial Reporting and Trade Credit: Evidence from Mandatory IFRS Adoption*

We investigate the effect of mandatory IFRS adoption on trade credit. We document that firms in countries that adopt IFRS receive more trade credit from their suppliers, consistent with improved financial reporting quality and comparability playing a role in facilitating informal financing. This increase is larger for countries with a low level of societal trust, a poor pre‐IFRS‐adoption information environment, and stronger legal enforcement. These cross‐sectional results suggest that the conditions under which higher‐quality information is made publicly available affect suppliers' decisions to provide trade credit. This increase is also larger for firms with greater exposure to foreign markets, a finding that highlights the importance of more comparable international financial reporting standards in facilitating cross‐country trade credit. We also find that IFRS adoption has a stronger positive effect on trade credit for firms with greater liquidity needs. Finally, we find that firms in countries that adopt IFRS also extend more trade credit to their customers. Overall, our results support the notion that financial reporting can have a causal effect on trade credit.     

区域工业产业竞争力指标体系的构建及其评价方法研究

文章通过建立省级区域工业产业竞争力评价指标体系,设计竞争力模型,利用SPSS统计软件,对各省工业产业竞争力进行了评价测定。     

Penetration and Post-infection Development of Meloidogyne Incognita on Tobacco as Treated by Rhizobacteria Pseudomonas Fluorescens Strain P-72-10

The bio-control potential of rhizospere bacteria Pseudomonas fluorescens against plant-parasite nematode had been demonstrated. P. fluorescens had shown the effect to enhance tobacco resistance to root-knot nematode Meloidogyne incognita. Inoculation with P. fluoreseens in tobacco could lead to significant reductions in the number of juveniles that penetrated tobacco root and further life stage development of the juveniles. The number of juveniles penetrated into tobac- co root in treatment with P. fluorescens is significantly different from CK at 2DAI, 6DAI, 8DAI and 10DAI. Significant reduction and delayed development of juveniles that penetrated into tobacco root and treated were observed in treatment at 14DAI, 21DAI, 28DAI and 35DAI. In addition, P. fluoreseens treatment leads to a significant reduction in the number of eggs per egg-mass at 35 DAI. The results show P. fluorescens induced a continuously suppression on root-knot nema- tode M. incognita throughout their entire early infection phase of root penetration, subsequent life stage development and reproduction.     

文化传播中电视暴力对青少年侵犯行为的影响

伴随当代传媒产业的蓬勃发展,暴力也成为影视艺术基本的叙事类型及消费主义文化日趋盛行的现实语境。＂电视暴力＂是作为＂媒介暴力＂的一个子概念存在的;从文化传播看电视暴力,其覆盖面大,且易于接触;电视暴力对受众特别是青少年的影响巨大而深刻。要从制作者、传播者和观众三个方面的自律出发,建立适应我国国情的影视分级制。