内、外资企业所得税合并中的几个理论问题探讨

中国正经历着新一轮的税制改革,而内、外资企业所得税的合并成为人们关注的焦点问题。从纳税人、税率、税前扣除和税收优惠等几个基本理论问题的界定,分析内、外资企业所得税存在的差异以及合并中存在的问题,进而为内、外资企业所得税的合并提供一个理论框架。     

基于可持续发展的城市综合评价体系实证研究--以西安市为例

随着中国经济的快速发展,城市化步伐呈现加快的趋势,但城市规模的盲目扩大产生了高昂的生态成本.针对目前中国城市的发展现状,本文提出城市可持续发展模式,构建了包含经济、社会、人口、资源和环境的城市可持续发展综合评价指标体系.并以西安市为案例,系统测度了西安市的可持续发展能力.实证结果表明,西安市呈弱可持续发展状态,尤其是人口、环境和资源体系问题严峻.对城市可持续发展的定量评估将为政府监测城市的可持续发展、制定城市发展规划提供理论依据,这对我国目前的城市化发展具有一定的指导意义.     

Time is Money: Improved Valuation of Time and Transportation Costs

The proper valuation of time isimportant for estimating the demand for severaleconomic goods. This paper explores the propervaluation of time when estimating recreationaldemand, where time costs represent asubstantial portion of the ``purchase price'. Toestimate demand, this paper uses a travel costframework to analyze actual behavior (``revealedpreference data') and hypothetical behavior(``stated preference data'), which is induced byhypothetical increases in access fees, traveltime, and travel distance. By comparing theresponses to these three contingencies, theanalysis adjusts and improves the valuation oftime costs. As evidence of this improvement,this analysis demonstrates a great increase inthe consistency between the revealed and stateddata. Similarly, this paper improves thevaluation of transportation-related costs.     

A Meta-analysis of Hypothetical Bias in Stated Preference Valuation

Individuals are widely believed to overstate their economic valuation of a good by a factor of two or three. This paper reports the results of a meta-analysis of hypothetical bias in 28 stated preference valuation studies that report monetary willingness-to-pay and used the same mechanism for eliciting both hypothetical and actual values. The papers generated 83 observations with a median ratio of hypothetical to actual value of only 1.35, and the distribution has severe positive skewness. We find that a choice-based elicitation mechanism is important in reducing bias. We provide some evidence that the use of student subjects may be a source of bias, but since this variable is highly correlated with group experimental settings, firm conclusions cannot be drawn. There is some weak evidence that bias increases when public goods are being valued, and that some calibration methods may be effective at reducing bias. However, results are quite sensitive to model specification, which will remain a problem until a comprehensive theory of hypothetical bias is developed.JEL classifications: C9, H41, Q26, Q28     

Environmental Risk and Averting Behavior: Predictive Validity of Jointly Estimated Revealed and Stated Behavior Data

We conduct predictive validity tests using revealed and stated behavior data from a panel survey of North Carolina coastal households. The application is to hurricane evacuation behavior. Data was initially collected after Hurricane Bonnie led to hurricane evacuations in North Carolina in 1998. Respondents were asked for their behavioral intentions if a hurricane threatened the North Carolina coast during the 1999 hurricane season. Following Hurricanes Dennis and Floyd in 1999, a follow-up survey was conducted to see if respondents behaved as they intended. A jointly estimated revealed and stated behavior model indicates that the hypothetical and real evacuation behavior is based on the same choice process. Using predictions from this model with a hypothetical bias correction, we find that it predicts actual evacuation behavior with a small forecast error. These results suggest that stated behavior data has some degree of predictive validity.     

Anomalies and Stated Preference Techniques: A Framework for a Discussion of Coping Strategies

This paper introduces a symposium on the issue of how stated preference (SP) research can best cope with ‘anomalies’ (i.e. systematic deviations from the predictions of standard economic theory) in survey responses. It proposes a framework for constructive debate, recognising (i) the legitimate aspirations of SP research, (ii) the relevance of evidence from sources other than best-practice SP, and (iii) the precautionary value of investigating strategies for coping with suspected anomalies, even if questions about the robustness of anomalies have not been finally resolved. Five alternative coping strategies, discussed in more detail in the symposium, are briefly introduced. JEL classifications: D61, D63, Q51     

资产管理中客户偏好的研究——兼论考虑偏好条件下基金的评估

本文探讨了资产管理中确定客户偏好和根据客户偏好选择最适合客户的资产配置方案的方法 ;并给出一个资产管理中关于波动风险偏好的随机动态模型 ,推广了R .C .Merton( 1 970 )的模型。原模型是关于消费和投资组合的动态经济模型。笔者修改了效用函数和约束方程 ,去掉消费变量并加入波动风险偏好因素 ,得到风险资产的比例和客户波动风险偏好的关系 ,以及和时间偏好之间的关系。最后论述了在考虑投资者偏好条件下 ,证券投资基金的评估方法 ,以及实际案例。     

农民收入多元化与农地产权偏好:约束与动态选择——理论框架与来自赣、苏、桂三省578份农户问卷调查的经验

基于多重约束条件下农民经济行为不确定性和动态选择性的特征,构建了当前中国农民收入多元化与农地产权偏好的理论框架;应用赣、苏、桂三省578份农户问卷调查资料,采用multinomial模型初步检验农民农地产权偏好与收入多元化的相关性.最后提出有关政策建议.     

Endogenous Time Preference, Inflation, and Capital Accumulation

In an infinitely lived, representative agent model with the Becker-Mulligan (1997) endogenous time preference, this paper reexamines the effects of monetary growth. An increase in the inflation rate reduces the resources spent on imagining the future, which increases the rate of time preference and decreases the steady-state value of capital stock. This model relates inflation and consumer patience, and shows that inflation will make people less patient. Finally, Friedman's optimal monetary growth rule is also investigated and found not to hold.     

上市公司所得税率变化的敏感性分析

从 2 0 0 2年起除高科技类和西部地区的上市公司以外 ,其它上市公司不再享有所得税地方返还政策 ,而且我国加入WTO以后所得税也面临着改革。对于上市公司来说 ,法定税率 (LTR)变化对其实际税率 (ETRs)有多大的影响就成为政策制定者的一个现实的问题。本文首先对中国上市公司自 1 994— 2 0 0 0年执行的法定所得税税率的现状作一分析 ;然后 ,用 1 86家上市公司的样本进行检验 ,结果发现法定税率变化对实际税率的影响只有法定税率变化的 0 50 2 ,在分组及分年度检验中也得到了类似的结论。