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21.
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。 相似文献
22.
Alan Krause 《International Journal of Economic Theory》2007,3(2):113-129
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. 相似文献
23.
The primary purpose of this research was to investigate the effect of investment in information technology in a supply chain. The results of that investigation are presented by focusing on an empirically tested supply chain relationship model containing both behavioral and operational constructs. The four behavioral constructs represented in the model are relationship trust, relationship commitment, relationship dependence, and long‐term relationship orientation. The four operational constructs represented in the model are retailer investment in interorganizational information technology, perceived supplier investment in interorganizational information technology, logistics efficiency, and logistics effectiveness. Among other findings, the results of the investigation found that perceived supplier investment in interorganizational information technology has a significant and positive effect on logistics efficiency. 相似文献
24.
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. 相似文献
25.
关于我国个人所得税征管信息化建设的对策建议 总被引:1,自引:0,他引:1
实现个人所得税的征管信息化 ,不但是国际潮流的大势所趋 ,也是摆在我国税务部门面前的当务之急。本文对我国税收信息化建设的现状、不足作了分析 ,并结合国外税收信息化建设的成功经验 ,对我国的个人所得税征管信息化建设提出了对策建议。 相似文献
26.
中国财政性教育投资的实证分析与对策研究 总被引:4,自引:0,他引:4
夏杰长 《中央财经大学学报》2002,(10):10-13
在现代市场经济社会里 ,几乎所有国家的政府投资在为全社会提供教育服务方面都起着主导作用。我国财政性教育投资严重不足 ,而且教育投资结构很不合理 ,因此必须改变教育投资观念 ,切实、稳定增加财政的教育投资 ,优化财政教育投资结构 相似文献
27.
敖汀 《辽宁税务高等专科学校学报》2004,16(1):14-16
世界各国尤其是发达国家一贯重视纳税人权利问题,在税法中把征纳双方平等的权利与义务作为重要的内容予以规定。与国外相比,我国纳税人权利不论从法律规定还是贯彻落实上都存在一些不足,纳税人地位没有得到应有的提高。通过分析中外纳税人权利地位现状,提出尊重纳税人权利,提高纳税人地位的可能措施。 相似文献
28.
刘大平 《河北经贸大学学报》2003,24(3):43-45
实行消费型增值税有利于加快企业发展,提升产品竞争力。目前我国已具备增值税转型条件,宜采用“一步到位”方式,但不宜提高税率。 相似文献
29.
外资企业进入我国,给我国的经济带来了活力,推动了我国的经济增长。但与此同时,也在我国谋取了大量税收利益。本文通过对外资企业在我国避税特点的分析,指出其进行逆向避税的不同动机,并重点分析了外资企业在税务筹划中所采取的各种避税手段,为我国反避税工作的开展提供借鉴参考。 相似文献
30.
Robert E. Kohn 《Socio》2003,37(3):203-214
This paper examines the case of a good, polluting in consumption, whose pollutive content is restricted by a government with strong environmental policies. When foreign producers are unable to comply with the restrictive environmental standard of such a country, to which they wish to export, they often allege that those standards constitute illegal barriers to free trade. An example of such a good is gasoline, excessively pollutive formulations of which are prohibited from importation into the United States by the 1970 Clean Air Act. Rather than banning them, such imports should be taxed, along with the domestically produced substitute good, according to their respective pollutant contents. This would foster economic efficiency and should be more acceptable to foreign producers than the outright prohibition mandated by the Clean Air Act. The results of this paper reaffirm the argument in a previous article in this journal (Socio-Economic Planning Sciences 29 (1995) 187), though the countries’ roles in the two papers are reversed, that free trade and Pigouvian environmental policies increase international welfare. 相似文献