个人所得税扣除政策绩效的评价与测度

本文基于技术经济学项目评价指标的广泛适用性,对个人所得税扣除政策的成本与收益进行了评价与测度.这种探索有助于深化个人所得税制的研究.     

Understanding the Large Negative Impact of Oil Shocks

This paper offers a plausible explanation for the close link between oil prices and aggregate macroeconomic performance in the 1970s. Although this link has been well documented in the empirical literature, standard economic models are not able to replicate this link when actual oil prices are used to simulate the models. In particular, standard models cannot explain the depth of the recession in 1974–75 and the strong revival in 1976–78 based on the oil price movements in that period. This paper argues that a missing multiplier-accelerator mechanism from standard models may hold the key.     

公允价值的引入对投资性房地产核算的税务影响

新会计准则对企业的税务影响主要是相对影响,着重表现在对企业所得税费用的影响,但也有绝对影响,即对应纳所得税额的影响。本文结合实例分析新会计准则在投资性房地产等业务处理上适度引入"公允价值"作为会计核算计量模式后的税务影响。     

Bureaucratic integration and regional specialization in China

Fiscal decentralization introduced as part of China's economic reform since 1979 has unleashed strong incentives for China's local governments to pursue economic development, but the same incentives have also led to local protectionist policies inhibiting the process of regional specialization. This paper focuses on the constraints or freedom with which local governments can implement their protectionist policies. Using a panel data of 29 China's regions over the time period of 1985–1997, we find that China's political system of bureaucratic integration (specifically, concurrent appointment of local government officials in the central government) imposes constraints on the local governments from practicing protectionism. We also find that the effectiveness of local protectionist policies is limited by market competition, specifically, competition from foreign-invested firms operating in China and foreign imports. Our results on the role of local protectionism remain robust to controls for the regional variations in the size of the economy and the stage of economic development.     

中国社会保障税税制设计的探讨——基于企业增值税代替工资总额为税基的税制设计构想

对于中国社会保障税税制的设计，以企业增值税代替现行的工资总额为税基，把“增值税”作为社会统筹部分的社会保障税税基；在提出中国社会保障税设计应遵循的原则基础上，进行社会保险税税制要素设计的若干构想；最后，分析以“增值税”为税基可能出现的问题及其完善。     

The Tax‐smoothing Hypothesis: Evidence from Sweden, 1952–1999

This paper tests Barro's (1979) tax‐smoothing hypothesis using Swedish central government data for the period 1952–1999. According to the tax‐smoothing hypothesis, the government sets the budget surplus equal to expected changes in government expenditure. When expenditure is expected to increase, the government runs a budget surplus, and when expenditure is expected to fall, the government runs a budget deficit. The empirical evidence suggests that the model provides a useful benchmark and that tax‐smoothing behavior can explain about 60 percent of the variability in the Swedish central government budget surplus.     

以保险创新提升中资寿险企业国际竞争力

在经济全球化和人寿保险市场国际化的大背景下,中国寿险业全面竞争的时代已经到来.然而在企业国际竞争力方面,目前中资寿险公司与外国寿险公司之间的差距很大,甚至是巨大的.因此,培育和提升中资寿险企业国际竞争力已迫在眉睫.中资寿险企业可以通过寿险经营理念、寿险制度以及寿险产品3个层面的创新,来提升企业国际竞争力.     

打造人力资源金三角 获取企业竞争优势

本文从企业核心竞争力的阐释出发，提出了企业未来制胜的金三角，即组织智商(OIQ)、组织情商(OEQ)以及组织心商(OSQ)，并进一步阐释了各自的内涵、表现及意义。并在此基础上，提出了系统构建企业获取竞争优势金三角的路径依赖。     

打破垄断促进市场有效竞争

行业性行政垄断的存在,严重阻碍着我国市场化的进程.引进竞争、打破垄断是当前我国继续深化改革、实行全面开放的一项紧迫而又艰巨的任务.我们要按照现代社会经济与公共管理的演进趋势认识垄断问题,并从多方面寻求打破垄断的思路与措施.     

Moral suasion: An alternative tax policy strategy? Evidence from a controlled field experiment in Switzerland

With data gained from a controlled field experiment in Switzerland this paper analyses the effects of moral suasion on the timely paying and the timely filling out of the tax form 2001. Comparisons of different tax filing years and multiple regression estimations have been done using these two factors as dependent variables to check if there is a significant difference between the control group and the treatment group. In February 2002 the treatment group received a letter signed by the communes fiscal commissioner containing normative appeals. Results indicate that moral suasion has hardly any effect on taxpayers compliance behaviour. The strongest effect can be observed for the variable tax payments.Received: February 2003, Accepted: June 2004 JEL Classification: H260, H710BennoTorgler: Special thanks are due to the tax administration of Trimbach, especially to Adolf Müller and Gary Bitterli, who offered me the opportunity to collect the data and assisted the project. Furthermore I acknowledge the financial support of the WWZ-Forum and Swiss National Science Foundation and comments and suggestions from Doris Aebi, René L. Frey, the editor Kai A. Konrad and two anonymous referees.