Tax competition in federations revisited

We extend Keen and Kotsogiannis (2002, 2004) by considering all-purpose public goods that are beneficial to both producers and consumers. Horizontal externality (resp. vertical externality) exerted by tax competition will not necessarily lead to inefficient outcomes.     

Entry,reputation and intellectual property rights enforcement

We examine how reputation concerns induce a multinational to partly withhold its entry into a developing country under weak intellectual property rights (IPR) enforcement. Equilibrium IPR violations are shown to arise only in the presence of such concerns. Holding constant a multinational's incentive to innovate, better IPR enforcement encourages entry but reduces social welfare. The multinational's incentive to innovate may be inversely U‐shaped in the strength of IPR enforcement. If timed properly, however, stronger IPR enforcement can foster innovation without compromising social welfare. Testable implications concerning observable IPR violations are derived.     

Do customers respond to the disclosure of internal control weakness?

In this study, we investigate the effects of firms' internal control weakness (ICW) disclosures on their customers. We hypothesize that ICW disclosure adversely affects customers' perceptions of firms' ability and incentive to honor implicit commitments to customers, and as such, customers are less willing to buy from such firms. We thus expect a decline in firms' sales growth after ICW disclosure. We find a significant decline in sales growth subsequent to Sarbanes–Oxley (SOX) Section 404 ICW disclosure after controlling for firms' past sales growth and other factors affecting sales performance and internal control. This result is robust to the consideration of selection bias in ICW disclosure. We also find that the decline is more pronounced for firms with company-level ICW disclosure, with industrial customers, in the durable goods industries, with high research and development (R&D) intensity, or without subsequent remediation of ICW. Taken together, these results are consistent with the argument that ICW concerns customers more when the implicit contracts between the firms and their customers are more intensive.     

利用信号围线积分双谱分形特征实现电台识别

信号的双谱能反映信号的细微特征,可用于电台识别中,但将它直接应用于电台识别需要计算复杂的匹配模板,增加分类器的复杂度,影响识别效率。针对此问题,提出了一种将信号围线积分双谱的分形特征作为电台特征参数的识别方法。首先由信号双谱估计值求出围线积分双谱,然后利用盒维数和信息维数定量描述围线积分双谱波形的复杂度,并将这两种分形维数作为特征向量,最后利用支持向量机(SVM)实现电台分类识别。对两部实际电台所发射的2FSK信号利用所提方法进行分析,结果表明在信噪比为7 dB及以上时,电台正确识别率能达到94.29%以上,验证了所提方法的可行性。     

The Development and Regulation of China's Insurance Market: History and Perspectives

China's private insurance market has been developing rapidly since the 1980s. Regulation of the market has developed in tandem with its growth. This article provides a systematic overview of China's insurance regulatory system and the evolving process of insurance supervision and regulation. The nature and direction of regulatory changes are evaluated in light of theories of public reform and the special character of China among developing economies.     

An Estimation of the Intergenerational Income Elasticity of China

Abstract:

Using 1989–2006 waves of the China Health and Nutrition Survey data, we estimate the intergenerational income elasticity (IIE) of China. We find that the lower bound of the IIE is 0.491 using the son’s latest observed income and his father’s income averaged over three periods. We use the father’s number of years of education as an instrumental variable for his permanent income to derive the upper bound of the IIE, which is 0.556. We find that the intergenerational income mobility of rural China is higher than that in urban areas.     

美国海峡群岛国家公园环境教育实践经验及对中国的启示

海洋海岛类国家公园是中国国家公园体系的重要类型之一,开展环境教育建设对于国家公园公益性的发挥具有重要作用。本文根据美国海峡群岛国家公园的实地考察及资料分析环境教育特点,总结环境教育实践经验,提出对中国海洋海岛国家公园环境教育体系建设的启示。结论如下：（1）海峡群岛国家公园环境教育具有生态系统及景观特殊性、教育场所弱可达性及教育方式多元性。（2）海峡群岛国家公园环境教育体系以教育内容和支撑体系为主体架构,其中教育内容划分为海岸、海岛、沿海（潮间带与泛洪区）、海下区域4类,支撑体系涵盖管理、资金、解说、传播、人才5个方面。（3）中国海洋海岛国家公园环境教育可在统筹管理、解说规划、人才培养等多方面予以借鉴,以探索符合中国国情的海洋海岛国家公园的环境教育建设模式。     

旅游衔接2030年可持续发展目标——文献回顾与未来议程

尽管旅游业被视为落实2030年可持续发展目标（Sustainable Development Goals,SDGs）的重要工具,但很少有研究系统梳理相关文献,导致我们对该领域的研究进展和知识缺口不明确。文章以2015—2021年Web of Science^TM数据库收录的82篇旅游类SSCI期刊文献为样本,旨在通过梳理旅游学术共同体对2030年SDGs的研究响应,揭示研究发展脉络与学术热点,并启发未来研究方向。结果发现：（1）旅游衔接2030年SDGs研究已得到旅游学术共同体的积极响应,总体经历了初期探索和快速发展两个阶段;（2）研究热点集中在旅游与消除贫困（SDG 1）、良好健康与福祉（SDG 3）、性别平等（SDG 5）、清洁饮水和卫生设施（SDG 6）、经济适用的清洁能源（SDG 7）、体面工作和经济增长（SDG 8）、减少不平等（SDG 10）、负责任消费和生产（SDG 12）、气候行动（SDG 13）、和平正义（SDG 16）等10个方面;（3）旅游业既是落实2030年SDGs的积极贡献者,但也面临诸多潜在挑战与外部威胁;（4）未来需重点拓展旅游衔接SDGs的研究框架,审视旅游对SDGs的贡献与挑战,厘清旅游影响SDGs的权衡与协同,观照旅游衔接SDGs的情境因素。     

流域一体化进程中旅游地可持续发展研究框架

流域是相对封闭、自成体系的地理空间,流域旅游是流域可持续开发的重要组成部分。从流域生态系统服务出发分析流域一体化进程中旅游地的可持续发展,以全流域功能和结构转型视角探究旅游地绿色发展的优化策略与调控路径,是适应国内流域经济带建设、提升流域社会福利和发展公平性,促进流域生态安全屏障建设的重要探索。本文分析了流域一体化进程中旅游地发展研究面临的关键问题,结合现有研究基础阐释重点研究主题并构建研究框架。研究认为,流域内旅游地研究正在从点状分析走向网络和面域协同发展,旅游地发展在流域生态补偿、流域产业融合等方面产生的效应越来越明显;外部环境变迁、多要素交互作用下,中国流域一体化进程中的旅游地可持续发展面临的形势迫切,流域内旅游地的供需结构、均衡发展、协同治理均面临挑战;未来应重点关注旅游地时空演化特征、外部环境因素、演化更新机制、时空情境模拟、优化调控路径5个方面,为正确认识流域内旅游地要素交互作用的趋势规律、实现流域内旅游地可持续发展提供科学依据。     

人口普查中遗漏人口数的估计

研究目标:用完整遗漏估计量替代目前使用的未匹配遗漏估计量、逆记录检查遗漏估计量和平衡推算遗漏估计量。研究方法:采取文献解读、成果借鉴和移植及实地调查相结合的方法,研究完整遗漏估计量及其方差估计。研究发现:人口普查遗漏估计不只是要提供遗漏估计值,还要揭示遗漏的原因及其遗漏者的特征;构造普查遗漏估计量,既要包括登记在事后计数调查人口名单而未登记在普查名单的单重遗漏人口,还要包括同时遗漏于这两项调查名单的双重遗漏人口。研究创新:提出完整遗漏估计量。研究价值:完整遗漏估计量有望应用于中国2030年普查遗漏估计,开创世界人口普查遗漏估计应用完整遗漏估计量的先河。