全文获取类型
收费全文 | 8117篇 |
免费 | 335篇 |
国内免费 | 140篇 |
专业分类
财政金融 | 1706篇 |
工业经济 | 324篇 |
计划管理 | 1389篇 |
经济学 | 1537篇 |
综合类 | 1495篇 |
运输经济 | 23篇 |
旅游经济 | 23篇 |
贸易经济 | 767篇 |
农业经济 | 282篇 |
经济概况 | 1046篇 |
出版年
2024年 | 10篇 |
2023年 | 145篇 |
2022年 | 64篇 |
2021年 | 181篇 |
2020年 | 231篇 |
2019年 | 150篇 |
2018年 | 143篇 |
2017年 | 183篇 |
2016年 | 159篇 |
2015年 | 184篇 |
2014年 | 461篇 |
2013年 | 561篇 |
2012年 | 633篇 |
2011年 | 827篇 |
2010年 | 574篇 |
2009年 | 518篇 |
2008年 | 728篇 |
2007年 | 704篇 |
2006年 | 578篇 |
2005年 | 448篇 |
2004年 | 328篇 |
2003年 | 196篇 |
2002年 | 148篇 |
2001年 | 125篇 |
2000年 | 92篇 |
1999年 | 51篇 |
1998年 | 32篇 |
1997年 | 25篇 |
1996年 | 25篇 |
1995年 | 31篇 |
1994年 | 14篇 |
1993年 | 11篇 |
1992年 | 11篇 |
1991年 | 8篇 |
1990年 | 5篇 |
1989年 | 3篇 |
1988年 | 3篇 |
1983年 | 1篇 |
1982年 | 1篇 |
排序方式: 共有8592条查询结果,搜索用时 265 毫秒
21.
本文通过构建包含房产税的动态随机一般均衡(DSGE)框架,兼顾居民用房与商业用房,模拟分析房产税改革对主要宏观经济变量的影响。研究结果表明:(1)提高居民用房房产税税率对总消费、投资、房价和总产出等变量的均衡值和波动均以负面影响为主,但会降低社会福利损失;(2)降低商业用房房产税税率对总消费、投资、房价和总产出等变量的均衡值和波动均以正面影响为主,但会提高社会福利损失;(3)提高居民用房房产税税率与降低商业用房房产税税率同时实施时,不仅能够对冲居民用房房产税改革对宏观经济的负面影响,尤其是能够有效对冲改革对投资和总产出的负面影响,还会降低社会福利损失。因此,中国下一步试点改革应当重点关注组合式改革方案。 相似文献
22.
Stephen G. Dimmock William C. Gerken Zoran Ivković Scott J. Weisbenner 《Journal of Financial Economics》2018,127(1):113-135
Differences in accrued gains and investors’ tax-sensitivity induce variation in a capital gains lock-in effect across mutual funds even for the same stock at the same time. Exploiting this variation, we show this effect influences funds’ governance decisions: higher capital gains decrease the likelihood a fund exits prior to contentious votes and increase the likelihood a fund votes against management. Consistent with tax motivation, these findings are concentrated among funds with tax-sensitive investors. Further, high aggregate capital gains across funds holding a stock predict a higher likelihood management loses a vote and a lower likelihood a contentious vote is proposed. 相似文献
23.
Ismael Yrigoy 《International journal of urban and regional research》2018,42(4):594-611
This article offers a bottom‐up contribution to the fixity–motion literature. It aims to unravel the apparent contradiction of real estate spatial fixity in Spain, which is portrayed both as a barrier to accumulation and as a unique source of investment by different capitalist actors. Empirically, it describes the shifts in real estate ownership and changes in profit‐making strategies that have taken place across the real estate sector during the crisis years, and the role of the state in these shifts. The article asserts that the idea of spatial fixity representing a spatial barrier for accumulation does not necessarily apply in the Spanish case. It further claims that the tensions in capital circulation through real estate are not only to be found in the action of time, but in different state strategies pursued by various actors. The opposing representations of fixity are the result of state regulation of interest rates, taxation and risk weighting. The state also increasingly promotes land rents as a source of liquidity creation. 相似文献
24.
In this paper, we investigate whether partial tax coordination is beneficial to countries within and outside a tax union, in which countries are supposed to compete in taxes and infrastructure. Our results demonstrate that a subgroup of countries agreeing on a common tax rate can harm both member and nonmember states. This is in contrast to the classical findings that partial tax harmonisation is Pareto improving. When a minimum tax rate is imposed within a tax union, we demonstrate that it does not necessarily improve the welfare of the member countries. Moreover, both the high‐tax and low‐tax countries can be worse off. This conclusion is at odds with the classical result that a high‐tax country benefits from the imposition of a lower tax bound. 相似文献
25.
We investigate the impact of housing wealth, credit availability and financial distress on college enrolment decisions. We find that housing wealth is negatively related to enrolment in public schools and positively related to enrolment in private schools. This evidence suggests that, on average, students substituted away from private schools towards public institutions during the recent financial crisis. 相似文献
26.
U.S. multinational corporations increasingly use intra-firm, cross-border research collaboration to disperse R&D across different countries. This paper investigates the implications of such collaboration on the abilities of firms to garner benefits from R&D tax incentives. We find that the association between R&D intensity and tax incentives is three to five times larger when firms have extensive cross-border collaboration connected to a country. We also find that the effect is stronger when local intellectual property protection is weaker and when local innovation resources are higher. Our results suggest that cross-border collaboration helps firms achieve more tax-efficient R&D investments both by reducing the nontax frictions posed by weak intellectual property protection and by increasing the nontax benefits of foreign R&D. 相似文献
27.
新会计准则完善了旧会计准则的不足,且对会计税务处理以及财务人员提出了更高要求。为了使企业在之后的发展过程中能更好地处理税务工作,分析新会计准则给企业经营带来的影响十分必要。基于此,文章分析了政府补助的内涵,以此为依据分析与之相关的会计核算和税务处理工作,并以当前的企业案例为依据,总结新会计准则下政府补助的会计税务处理对企业研发加计扣除产生的影响,进而为企业持续长远发展提供有参考价值的建议。 相似文献
28.
It is ubiquitous for non-real estate firms to conduct real estate business in China. Home purchase restriction (HPR) affects corporate innovation by dampening the real estate investment of non-real estate firms. The extant literature has examined the impact of HPR on corporate innovation, but it has not focused on the expectation of HPR and the endogeneity problem. Employing a dataset of 1830 listed non-real estate firms over the period 2009–2016, this research explores the expectation of HPR on corporate innovation based on the motivations for real estate investment in non-real estate firms. We demonstrate that HPR facilitates the enhancement of research and development (R&D) investment in non-real estate listed firms by hindering real estate investment, particularly for non-high-tech firms. The effects of HPR arrive at the crest in the third implementation year and remain steady thereafter. The real estate investment of non-real estate firms rebounds and the R&D investment declines along with the cancellation of HPR. Tackling the selection bias and endogeneity problems, the baseline results are also robust. Hence, HPR should serve as a long-term vehicle to improving corporate innovation, in addition to preventing housing speculation. 相似文献
29.
30.
《International Business Review》2020,29(3):101692
Corporate tax planning by the multinational enterprise (MNE), that is, the MNE’s ability to plan its tax affairs by using a multitude of strategies to reduce its tax bills legally, is a central research question in the literatures of international business, public economics, tax, finance, law and accounting. Underlying theoretical assumptions, approaches to empirical testing, profit shifting estimation strategies and findings are varied. Thus, it is important to conduct a critical literature review. In this paper, we offer new insights by studying the phenomenon from the international business (IB) perspective. We survey the academic literature on the MNE and corporate tax planning to examine the extent of knowledge on this topic and identify areas that we hope will stimulate interest among IB scholars for further research. We find materials across disciplines that are relevant to IB readers. We examine 120 articles in 51 scholarly journals and classic books published during the period 1966-2017. We identify the key mechanisms and the firm characteristics that may influence corporate tax planning. We suggest a research agenda where IB research can make clear contributions. 相似文献