全文获取类型
收费全文 | 11872篇 |
免费 | 432篇 |
国内免费 | 145篇 |
专业分类
财政金融 | 1801篇 |
工业经济 | 370篇 |
计划管理 | 2103篇 |
经济学 | 1927篇 |
综合类 | 2690篇 |
运输经济 | 55篇 |
旅游经济 | 43篇 |
贸易经济 | 1009篇 |
农业经济 | 968篇 |
经济概况 | 1483篇 |
出版年
2024年 | 8篇 |
2023年 | 140篇 |
2022年 | 97篇 |
2021年 | 231篇 |
2020年 | 301篇 |
2019年 | 194篇 |
2018年 | 217篇 |
2017年 | 234篇 |
2016年 | 214篇 |
2015年 | 249篇 |
2014年 | 771篇 |
2013年 | 836篇 |
2012年 | 983篇 |
2011年 | 1272篇 |
2010年 | 1069篇 |
2009年 | 791篇 |
2008年 | 959篇 |
2007年 | 811篇 |
2006年 | 796篇 |
2005年 | 563篇 |
2004年 | 487篇 |
2003年 | 356篇 |
2002年 | 236篇 |
2001年 | 228篇 |
2000年 | 153篇 |
1999年 | 96篇 |
1998年 | 36篇 |
1997年 | 27篇 |
1996年 | 26篇 |
1995年 | 27篇 |
1994年 | 13篇 |
1993年 | 11篇 |
1992年 | 4篇 |
1991年 | 1篇 |
1990年 | 2篇 |
1989年 | 2篇 |
1988年 | 2篇 |
1985年 | 1篇 |
1984年 | 2篇 |
1983年 | 1篇 |
1982年 | 2篇 |
排序方式: 共有10000条查询结果,搜索用时 15 毫秒
11.
Michele Bernasconi Rosella Levaggi Francesco Menoncin 《The Scandinavian journal of economics》2020,122(3):966-992
We model the optimal intertemporal decision of an agent who chooses tax evasion and consumption, over an infinite lifetime horizon, where consumption is driven by habits. We find the following: (i) tax evaders reduce consumption in the early stages of habit accumulation and increase it over time; (ii) habit formation has a dampening effect on tax evasion; (iii) neglecting tax evasion can lead to habit overestimation; (iv) the effect of the tax rate on tax evasion is ambiguous; (v) heavy fines are more efficient than frequent controls in reducing tax evasion. 相似文献
12.
《The British Accounting Review》2020,52(2):100893
We examine how board gender diversity is associated with biodiversity disclosures of a firm, and whether the Global Reporting Initiative (GRI) and the EU biodiversity strategy reinforce this relationship. Using institutional theory and resource dependency theory, our sample comprises 4013 firm-year observations from European corporations covering data from 2002 to 2016. We use panel regressions with country, time and industry dummy variables to analyse the disclosure of biodiversity initiatives (DBI) and logit regressions to explain biodiversity impact assessment (BIA). We find that board gender diversity is positively associated with the DBI and BIA of a firm, and that the GRI framework and the EU biodiversity strategy positively moderate this relationship. Moreover, the GRI framework and the EU strategic plan show positive relationship with the DBI, rather than BIA. Altogether, our evidence suggests that corporate boards with a higher proportion of female directors are more sensitive to the concerns of institutional pressures and respond to those concerns by increasing corporate biodiversity disclosures. Overall, we find that firms tend to comply with the GRI framework and the EU 2020 strategy by undertaking symbolic biodiversity disclosures, rather than providing a comprehensive disclosure of their impacts on biodiversity. 相似文献
13.
Peter J. Lambert Runa Nesbakken Thor O. Thoresen 《The Scandinavian journal of economics》2020,122(4):1467-1479
We believe that what most authors have in mind when referring to the “most redistributive country” is a tax and transfer schedule that is most redistributive across all pre-tax and transfer income distributions. In order to measure each country's tax and transfer redistribution according to the same baseline, we suggest using the transplant-and-compare method of Dardanoni and Lambert (2002, Journal of Public Economics 86, 99–122) to establish a common base. The redistributive effects of countries’ tax and transfer schedules are illustrated by employing microdata on eight countries from the Luxembourg Income Study (LIS). Of these eight countries, Finland is found to be the most redistributive country, according to the common base method. 相似文献
14.
Young people in the UK consume far above the maximum recommended levels of added sugar. It is likely that neither they nor their parents fully take account of the future health, social and economic costs of this high sugar consumption. This provides a rationale for policy intervention. The majority of young people's added sugar consumption occurs in the home, where purchases are typically made by parents. This means that understanding the purchase decisions of adults is important for policy design, even if the policies aim to reduce the consumption of young people. We discuss the merits of popular policies, including taxes, advertising restrictions and restrictions on the availability of specific foods, and we identify promising avenues for future research. 相似文献
15.
Using elicited expectations of future gross salaries, we evaluate characteristics causing German students to make larger or smaller estimation errors. While students seem to underestimate actual salaries by 18 percent, we show that these errors are highly attributable to misconceptions of the progressive income tax. Developing a suitable adjustment procedure, we correct students’ estimates and find that errors decline by 12 percentage points. Conducting regression analyses, we reveal strong connections with students’ age, gender, work experience, secondary school track, and knowledge about student loans. These results change notably if not controlling for students’ misconceptions of the tax system. 相似文献
16.
James L. Chan 《公共资金与管理》2019,39(1):64-69
China’s reform on central–local fiscal reform has slowed down in recent years. The appointment of a new finance minister experienced in local government affairs is expected to renew the reform affirmed by the Chinese Communist Party (CCP) congress in late 2017. China has unprecedentedly identified a comprehensive list of 81 national basic public services as entitlements. Eighteen of them are subject to national and local standards, and co-financed by central and local governments. A new cost-sharing method for 10 of these services classifies sub-national jurisdictions into five tiers, in which the central government’s share declines from 80% to 10%. These measures, effective in 2019, aim at creating a ‘harmonious and moderately prosperous society’. 相似文献
17.
Richard J. Cebula 《Applied economics letters》2019,26(5):429-432
This exploratory study seeks to add to the income tax evasion literature by investigating a heretofore ignored potential determinant of aggregate federal personal income tax evasion in the U.S., namely, the labour force participation rate. It is hypothesized that the higher (lower) the labour force participation rate, the lower (greater) the degree of tax evasion. The empirical estimation supports this hypothesis, finding that a one unit (one percentage point) increase (decrease) in the labour force participation rate leads to a 9.1% decrease (increase) in income tax evasion. Thus, the declining labour force participation in recent years implies increased tax evasion problems for the U.S. 相似文献
18.
泸县农村宅基地有偿使用制度改革效果评价 总被引:1,自引:0,他引:1
[目的]宅基地有偿使用制度研究有利于推进宅基地制度改革,缓解无偿无限期带来的土地超占乱占和闲置问题。[方法]文章运用层次分析法和模糊综合评价法对2016年和2018年泸县农村宅基地有偿使用制度改革政策效果进行评价。[结果]政策的开展能有效推进村民自治建设进程,但政策的实施要注重公开透明性;有偿使用政策能有效缓解一户多宅、低效闲置、超占乱占等土地浪费现象实现土地的节约集约利用;政策的实施能有效地改善基础设施和农村面貌,但对泸县生产方式转变、新业态发展、农户生活水平提升影响力较小;总体来看农户对有偿使用政策满意度和支持度较高。[结论]针对当前有偿使用制度改革,该文认为宅基地有偿使用制度改革还应该完善有偿使用费收取管理政策,增强政策执行透明度;注重基层队伍建设,实现有偿使用费保值增值;合理选择安置模式,发展农村新业态;加强宅基地有偿使用与有偿退出的高效联动,推进宅基地制度改革进程。 相似文献
19.
Under pressures related to economic growth and environmental protection, China is facing an increasingly severe “environment–health–poverty” trap risk. Fuel taxation is generally considered an effective policy to counter such a risk. Since 2009 China has raised the fuel tax rate many times to enhance tax reform. However, the effects of this policy remain unknown. Therefore, it is vitally important to estimate the impacts of China's current fuel taxation policy on environment, public health and the national economy. As the first attempt in existing literature on China, this paper builds a general equilibrium framework with the feedback effect of public health on economy. We find that that the fuel tax policy benefits the adjustment of the economic structure and improves human health; however, it is detrimental to economic growth, public welfare and price stability. In this sense, it plays a limited role in reducing the trap risk and might not be sustainable in the long term. 相似文献
20.
We show theoretically how tax evasion is facilitated by informal credit market through tax deferment. Our model is empirically based. Using sham litigation, tax evaders earn a higher rate of return than the stipulated penalty rate for tax evasion while the government loses tax revenue. We propose an upfront part–payment of the disputed amount of tax as a solution to the form of tax evasion we describe. 相似文献