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991.
文章以我国沪深两市A股上市公司1997年—2003年期间的数据为样本,实证检验了企业资本结构的决定因素。检验结果发现,在其他国家能够对企业资本结构产生影响的大多数因素,会以类似的方式影响中国上市公司的资本结构,但也存在着特殊性,因而得出一些与以前实证研究不同的结论。 相似文献
992.
Christian Keuschnigg 《International Tax and Public Finance》2008,15(4):460-477
This paper develops a model of a monopolistically competitive industry with extensive and intensive investment and shows how
these margins respond to changes in average and marginal corporate tax rates. Intensive investment refers to the size of a
firm’s capital stock. Extensive investment refers to the firm’s production location and reflects the trade-off between exports
and foreign direct investment as alternative modes of foreign market access. The paper derives comparative static effects
of the corporate tax and shows how the cost of public funds depends on the measures of effective marginal and average tax
rates and on the elasticities of extensive and intensive investment.
The paper was presented in 2006 at the German public finance meeting in Giessen; the Institute for Advanced Studies in Vienna;
the ESF/CEPR Workshop on Outsourcing, Migration and the European Economy in Rome; the University of St. Gallen; the Graduate
Institute for International Studies in Geneva, and in 2007 at the International Monetary Fund in Washington, DC, the CESifo
Area Conference in Public Sector Economics in Munich and the 63rd IIPF Congress in Warwick. I appreciate stimulating comments
by Michael Devereux and seminar participants and, in particular, by the discussants Andreas Haufler and Nadine Riedl, an anonymous
referee and the editor Richard Cornes. 相似文献
993.
开展税务筹划是市场经济下企业的一项合法行为,它有利于提高企业财务管理水平,增强企业竞争力,有助于企业财务管理目标的实现。目前,税务筹划开始步入中国,中国企业的税务筹划意识在不断增强,为中国企业与国际接轨创造了条件。 相似文献
994.
995.
Chin W. Yang Dwight B. Means Jr. 《The Journal of Real Estate Finance and Economics》1992,5(3):281-290
This study is a short-run version of Brueckner's (long-run) analysis of graded tax systems. Brueckner assumes a long-run market
equilibrium that allows for changes in the market value of the land with a zero profit condition. It is our contention that
it is more realistic to solve for the short-run conditions with fixed value of land. Under these conditions, we find that
if land is relatively inexpensive, the graded tax system leads to superiority in terms ofk (capital improvement per unit of land),Q (initial housing output), andCS (Consumers' Surplus). With steeper inverse demand curves and greater marginal product and initial housing output, the land
tax has a more negative impact on profit with graded tax systems. 相似文献
996.
Miguel-Angel Lopez-Garcia 《International Tax and Public Finance》1996,3(1):83-93
This paper establishes a parallelism between indirect tax harmonization when taxes are levied according to the destination principle and its counterpart when taxes are imposed on an origin basis. Using a simple two-country model of international trade it is argued that, under normal circumstances, indirect tax harmonization under the origin principle, considered as a movement of domestic taxes toward an appropriately designed average tax structure, is potentially Pareto improving. It is also shown that if the initial position is a Nash equilibrium, there are exceptional situations under which the above-mentioned reform may generate an actual Pareto improvement, so that both countries improve their welfare without any need for a compensating international transfer. 相似文献
997.
Measuring the welfare effects of tax changes using the LES: An application to a carbon tax 总被引:1,自引:0,他引:1
This paper explores the use of a parametric approach to the measurement of compensating and equivalent variations resulting from price changes. The approach is based on the application of the Linear Expenditure System (LES) to each of a range of household income groups, rather than being based on a representative consumer. The method is then used to examine the distributional effects of a carbon tax, designed to reduce carbon dioxide emissions. The price changes resulting from a carbon tax depend on the carbon intensities of each good, which depend in turn on the nature of inter-industry transactions (the input-output matrix). The use of transfer payments to compensate for adverse distributional effects of a carbon tax is investigated, using social welfare functions based on equivalent incomes. 相似文献
998.
在新凯恩斯的分析框架下,根据中国经济的实际发展情况,构建了包括家庭、中间品厂商、最终品厂商、中央银行以及财政部门在内的动态随机一般均衡(DSGE)模型,评估了“营改增”的减税效应。对“营改增”减税效应的评估从两个维度进行:首先,把流转税领域税负减轻作为一个外生冲击,分析了社会总产出、消费水平、政府支出、劳动水平、工资水平、投资和资本存量等宏观经济变量的变动趋势;其次,构建了“营改增”前后两个不同的政策环境,并模拟了投资下降的经济下行冲击,对比分析了减税前后总产出对外生冲击的反应程度。研究发现:“营改增”虽然降低了政府部门的税收收入,但其减税效应能促进产出和消费的增加,激发整个经济的增长潜力;目前的改革力度在应对经济下行压力时尚没有发挥出预期的效果。 相似文献
999.
美国现行税务管理体制特点及启示 总被引:3,自引:0,他引:3
作为高度发达的市场经济国家,美国的税收制度、税收管理和征管水平具有法制化、现代化、社会化、科学化等一系列显著特点.这些特点在完善我国税收法律、深化税制改革、优化机构设置等方面给我们带来了很多启示. 相似文献
1000.
中国现行环境保护税费政策评析及建议 总被引:3,自引:2,他引:1
环境保护是政府公共服务的一个重要领域。改革开放以来,中国采取了一系列与环境相关的税收和收费政策,取得了积极效果。但是,随着经济的快速增长,现行政策愈来愈难以适应现实需求。我国应设立单独的环境税,完善现行收费政策。 相似文献