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991.
In a one-period model the implications of the German tax code, concerning capital taxation, onto the capital market equilibrium are examined. Therefore, we model a corporation sector subject to the corporation tax and private investors liable to private income taxation. We show that there neither exist any possibilities for local tax arbitrage nor tax clienteles. Extending the model for stocks and derivative financial instruments, the tax base for private capital income taxation vanishes and the tax revenue drops to zero.revised version received September 3, 2003 相似文献
992.
Kjell Hausken Christian W. Martin Thomas Plümper 《Constitutional Political Economy》2004,15(3):239-259
The paper develops a theoretical rationale for a non-linear relationship between the level of democracy and government spending. A model is presented showing why and how political participation influences the spending behavior of opportunistic governments that can choose an optimal combination of rents and public goods to attract political support. If the level of democracy remains low, governments rationally prefer rents as an instrument to assure political support. With increasing democratic participation, however, rents become an increasingly expensive (per unit of political support) instrument while the provision of public goods becomes more and more efficient in ensuring the incumbent government's survival in power. As a consequence, an increase in democracy, which drives a country from a pure autocracy to a semi-participatory system, tends to reduce government spending, while an increase in political participation from a semi-participatory country to a full democracy tends to raise the size of the public sector. 相似文献
993.
Olli Tahvonen 《Resource and Energy Economics》1995,17(4)
The concept of net national emissions suggests that accumulation of carbon in forestry should be taken into account when countries buy CO2 permits or pay CO2 taxes. The paper analyses the question of the correct tax/subsidy programme for giving proper incentives to forest owners and utilizers of wood. The analysis uses a dynamic general equilibrium model with productive capital and the stock of forests as state variables. It turns out that in a decentralized economy forest owners should be subsidized and CO2 emissions should be taxed independently of whether they originates from wood or fossil fuels. 相似文献
994.
Philippe?Bontems Gilles?Rotillon Nadine?TurpinEmail author 《Environmental and Resource Economics》2005,31(3):275-301
We consider a model of regulation for nonpoint source water pollution through non-linear taxation/subsidization of agricultural production. Farmers are heterogenous along two dimensions, their ability to transform inputs into final production and the available area they possess. Asymmetric information and participation of farmers to the regulation scheme put constraints on the optimal policy that we characterize. We show that a positive relationship between size of land and ability may exacerbate adverse selection effects. We calibrate the model using data on a French watershed and we simulate the optimal second-best policy and characterize the allocation of the abatement effort among the producers.Authorship is equally assigned among the different authors. 相似文献
995.
可持续发展的税收政策取向 总被引:1,自引:0,他引:1
可持续发展是人类社会共同的主题,其核心是经济的可持续发展,而经济的可持续发展关键在于协调经济发展与环境、资源的矛盾关系.税收政策应围绕着节约资源和环境保护为重点,借鉴西方国家的经验,进一步改革和完善原有税制,在促进经济社会可持续发展过程中发挥重要作用. 相似文献
996.
王荣 《山东工商学院学报》2002,16(4):301-305
分税制条件下政府行为存在种种扭曲现象。产生这一问题有经济、政治和社会三方面原因。有效的矫治对策包括:优化政府职能,完善财税体制,整顿财经秩序,推进依法治税等。 相似文献
997.
税收是调节房地产市场最有效的经济杠杆之一,现行的调控政策几乎都是从流转环节入手,导致政策实施的实际效果较差。而从现行房地产市场的税负分配和税负转嫁的角度进行分析可发现:在现行房地产税收调控实践中,只有充分考虑整个房地产市场税负分配及现实中房地产市场的税负转嫁,才能找到政策调控的正确着力点。现行房地产市场税收调控政策的重点应是对空置的房地产征收较重的保有环节的税收,对百姓消费居住的房地产则应实施合理的减免税。 相似文献
998.
凌秋峰 《南京财经大学学报》2007,(6)
构建和谐的税收征纳关系是坚持科学发展观,建设社会主义和谐社会的重要组成部分。本文基于昆山地税系统的经验,阐述了构建和谐的征纳关系的一些见解和思考。 相似文献
999.
The level of revenues pocketed by a government during the fiscal year often deviates from that projected by this government
in its budget. Despite a flourishing literature on, for example, the technical or procedural determinants of such forecast
errors, little is yet known about how political stratagems may affect forecast errors. In the present paper, we analyse whether
differences in the level of government fragmentation are useful in explaining local government tax revenue forecast errors—controlling
for various other factors. Using data on 242 Flemish municipalities for the period 1992–2002, we find that two-party governments
are more optimistic than single-party governments. In contrast to our initial expectations, governments with at least three
parties are significantly more careful (or less optimistic) in their revenue projections than single- or two-party governments.
相似文献
1000.
Darío Maldonado 《International Tax and Public Finance》2008,15(2):131-143
This paper studies the design of education policies in a setting in which optimal redistributive labor taxation is available.
It is usually argued that the crucial parameter to guide education policy is the complementarity of education and ability.
This is true only when labor supply is fixed or when income taxes are not allowed. I show that, if labor supply is endogenous
and if the government can tax income in a nonlinear way, the crucial parameter is how the education elasticity of wage changes
with ability. Taking the elasticity criterion into account, education subsidies are optimal in cases in which, under the complementarity
criterion, education taxes would be optimal. To do this, I use an asymmetric information setting that motivates nonlinear
taxation of income and education.
JEL Classification H21 · H23 · H52 · I28 相似文献