综合配套改革各试验区研究热点述评

随着国家综合配套改革试验区的设立及其实践的不断深入，理论界就此开展了宏观和微观两个层面的研究。本文以现有的微观研究即分区研究为基础，分析各试验区理论研究的热点，阐述了分区研究的特点、所取得成果的意义及仍需深化的问题。     

经济发展的税收效应定量分析

采取面板数据模型分析了经济发展的税收效应,发现经济发展的不同层面对税收的影响不同,表明政府在进行税收改革时要充分考虑经济发展的反作用。结果显示,生活水平提高总体上会降低税率、流转税比重和其他税比重以及提高所得税比重,实际经济增长率增加会提高税率和其他税比重、降低流转税比重和所得税比重,城乡收入差距扩大会降低税率、所得税比重和其他税比重以及提高流转税比重。     

Generational incidence of savings taxation versus capital-income taxation

This paper examines the incidence of capital taxation in a model in which the taxation of capital is clearly justifiable and using analytical techniques from the tax reform literature. The taxation of capital has long been a controversial issue, with much of the literature concluding that savings/capital-income should not be taxed. Recently, however, Blackorby and Brett have shown in a model with several desirable features that it can be optimal to tax capital, and they provide a simple yet compelling argument in favor of both savings taxation and capital-income taxation. We use the Blackorby–Brett model (i.e. a model in which the taxation of capital can be justified) to revisit the question of the incidence of capital taxation. We focus on the generational incidence of capital taxation; that is, the incidence on a young generation and an old generation. However, an interpretation in terms of the incidence on "capital" versus "labor" (as is traditional in the tax incidence literature) is also provided.     

Bureaucratic integration and regional specialization in China

Fiscal decentralization introduced as part of China's economic reform since 1979 has unleashed strong incentives for China's local governments to pursue economic development, but the same incentives have also led to local protectionist policies inhibiting the process of regional specialization. This paper focuses on the constraints or freedom with which local governments can implement their protectionist policies. Using a panel data of 29 China's regions over the time period of 1985–1997, we find that China's political system of bureaucratic integration (specifically, concurrent appointment of local government officials in the central government) imposes constraints on the local governments from practicing protectionism. We also find that the effectiveness of local protectionist policies is limited by market competition, specifically, competition from foreign-invested firms operating in China and foreign imports. Our results on the role of local protectionism remain robust to controls for the regional variations in the size of the economy and the stage of economic development.     

数据迁移的研究

在信息化建设过程中,随着技术的发展,原有的信息系统不断被功能更强大的新系统所取代。在新旧系统的切换过程中,必然要面临一个数据迁移的问题。本文研究了数据迁移的本质,根据具体的课题提出了数据迁移的方法和分类。     

Game-theoretic properties of Final-Offer Arbitration

Final-Offer Arbitration (FOA) is a dispute settlement procedure in which an arbitrator chooses one side's final position as the resolution. Game-theoretic models of FOA in two-sided interest disputes are reviewed, especially models of the disputants' final offer choices under uncertainty about the arbitrator's preferences. The extent to which the Brams-Merrill Theorem (1986) reveals optimal strategic behavior under FOA, and the implications for efficiency and equity, are assessed. Analysis of a model not satisfying the hypotheses of the Theorem suggests that, for some arbitrators, FOA can have an undesirable tendency. Another game model is used to address the question of how disputants' differential risk-aversion is reflected in their strategic behavior, and in the fairness of FOA outcomes. This calculation clarifies some apparently contradictory empirical evidence about FOA.     

关于增加湖北省中等收入者比重的调查与分析(下)

我国中等收入阶层的形成和壮大，是同无数中等收入的形成和壮大联系在一起的，也与我国经济社会体制的不断跃迁、不断完善密切相关，特别是中等收入的特质及其影响力，是与我国经济社会体制改革的效率和整个社会的福利水平呈现一种正相关关系的。扩大中等收入比重，提高低收入收入水平，这是在新的历史条件下对我国传统收入分配制度的一个新的注解。     

京福高速公路建设与三明区域经济发展

三明属福建内陆山区市,农业与旅游业资源丰富,工业基础好,但由于交通条件的制约,经济发展相对滞后。京福高速公路的开通,打破了三明高速公路的零记录,为三明高速公路网的形成奠定了基础,因此,大大提升了三明的区位优势,促使三明新区域经济布局的形成,为三明老工业基地重振雄风、新工业的兴起、农业与旅游业的发展创造了全新的机遇。     

The Recognition and Timing of Deferred Tax Liabilities

Abstract:   This paper examines the characteristics of firms that account for deferred tax liabilities related to government investment grants under an extended adoption timing period. Not only the recognition but also the timing decision is associated with changes in future performance and changes in the debt structure. Recognisers outperform non‐recognisers in the future, while early recognition is related to post recognition performance but only for those firms that currently perform well. Changes in the balance sheet structure are also related to both decisions. Firms with recent increases in the debt level tend to postpone recognition, while currently well‐performing firms that increase their future debt level are less likely to recognise deferred taxes.     

Regional job-turnover and industrial policy. a note on a potential time pattern of regional industrial policies and their job effects - the case of the german city-state of bremen

Many regions have experienced long-run economic fluctuations generated by the life cycles of their dominant industrial clusters. During the downswings in the 1970s and 1980s, proactive structural policies were typically launched in German regions to combat job losses in their core clusters and to create new jobs in new industries. With respect to the German State of Bremen, this paper provides empirical evidence of: (1) a long-run regional downswing; (2) the potential job effects of proactive regional industrial policy programmes in terms of increasing regional employment, by safeguarding jobs in the regional core industries and creating new jobs in new growth industries; and (3) a time pattern in the job effects, which are related to the different generations of programmes.