基于一体化的视角看欧盟税收体系的结构问题与改革取向

欧盟的一体化进程在向各国提出新的税收课题的同时,也使得各国原有的税收问题进一步凸显.在税收结构中,劳动税有一个高税收楔子,对消费税的依赖度很高,而公司所得税和不动产税在总税收中却占一个很小的份额.这种税收结构带来了较低的劳动积极性、较大的税收非中性、较弱的税收再分配能力等问题,并有悖于市场统一化和货币单一化的新形势.这一切决定了欧盟税收体系的改革取向.     

论低消费和高投资状况下我国财产税改革

我国目前低消费和高投资的经济状况不能长期持续下去。通过调整税收政策,使我国的宏观税基更多地依赖于储蓄或投资而不是消费,有利于提高消费率,改善消费和投资之间的比例,使经济增长具有长期的可持续性。财产税对财产存量征税,使我国的宏观税基更多地依赖于储蓄而不是消费,有利于降低储蓄,刺激消费。因此,通过财产税改革,增强财产税在我国税制结构中的地位,扩大财产税的征税范围和税基,加强财产税的累进性,开征新的财产税税种如遗产与赠与税,有利于提高消费率,改善消费和投资的比例。     

长三角地区居民消费结构及水平的统计分析

应用因子分析和聚类分析的方法，对2006年长三角16座城市居民的消费结构、消费水平进行分析和比较。结果表明，长三角16城市在居民可持续消费能力上存在差距，在居民消费结构和消费水平上可分为五类，其中上海、杭州的消费水平最高。文章还对如何提高居民消费水平，促进经济协调发展提出了对策。     

河南农村受众广告接触行为对其消费观念的影响分析

本文以豫南C乡的农村受众为研究对象展开问卷调查，主要考察了农村受众广告接触频度、接触时间、种类偏好及广告媒介信任度对其消费观念的影响。研究发现，农村受众的广告媒介接触行为影响其消费观念，但具体到广告媒介接触的指标不同则影响不同，其中农村受众广告媒介接触时间压种类偏好显著影响其消费观念。     

Romancing the alpaca: Passionate consumption, collection, and companionship

With their inquisitive nature, apparent intelligence, and aesthetic appeal, alpacas draw humans to them. This article spotlights alpaca breeders in an exploration of collecting as passionate consumption [BelkRussell, W. Collecting in a Consumer Society. London: Routledge, 1995.] and consumers' relationships with their animal companions [Hirschman Elizabeth. Consumers and their animal companions. Journal of Consumer Research 1994; 20 (March): 616-32.; Holbrook MB. Stephens DL. Day E. Holbrook SM. Strazar G. A collective stereographic photo essay on key aspects of animal companionship: The truth about dogs and cats. Academy of Marketing Science Review 2001; (1) 1-16.]. Multiple data sources provide stories of alpaca ownership. These sources comprise books, newspaper clips, and magazine articles about alpacas, as well as the author's own experiences as an alpaca breeder over the past 10 years. Building from Belk's work on collection, this article both introduces the idea of dynamic-and-transforming collections and illustrates how passionate consumption can lead to rejuvenation and re-enchantment with life. By concentrating on consumption experiences, this work adds to the growing body of consumer research that moves beyond a narrow focus on purchase behavior.     

我国居民消费偏低的原因和对策研究

近些年来，随着我国经济的快速发展，虽然国民生产总值不断提高，但居民收入增长缓慢，收入差距逐步扩大，整个社会消费倾向偏低，导致消费率偏低。提高消费率有利于解决内需不足引发的一系列问题，提高全国人民的生活水平和质量，为构建和谐社会奠定坚实的基础。     

How sensitive are consumer expenditures to retail energy prices?

There is growing evidence that the primary effect of energy price shocks on the U.S. economy involves a reduction in consumer spending. We quantify the direct effect on real consumption of unanticipated changes in discretionary income, shifts in precautionary savings, and changes in the operating cost of energy-using durables. The possibility of asymmetries in the response of real consumption to energy price shocks is also considered. We demonstrate that linear models are consistent with the symmetric behavior of real consumption in 1979 (when energy prices increased sharply) and in 1986 (when they fell sharply). It is shown that historically energy price shocks have been an important factor in explaining U.S. real consumption growth, but by no means the dominant factor.     

中国能耗增长的阶段性特征:基于LMDI模型的实证研究

本文运用与SDA法相结合的LMDI分解模型,根据能耗增长特点分四个阶段探讨了包含能源强度、中间投入结构变动的技术效应和包含消费、投资、出口变动的最终需求效应对中国能源消耗增长的时段驱动模式。结果表明:(1)1997-2010年间,各阶段"三驾马车"引领的最终需求效应不单是规模庞大,也应相对稳定,能耗增长的异常波动主要取决于技术效应;(2)能源强度效应一直起着节能降耗的积极作用,而中间投入结构自2002年后向高耗能依存特征转变,成为能耗增长的推动因素;(3)2006年开始实施的能源强度政策有效改变了能耗增长轨迹,而国际金融危机的突然爆发扭曲了政府政策执行的初衷、方式和效率。