数字普惠金融对地方税收影响的实证研究

采用北京大学测度的2011—2018年数字普惠金融指数与地方税收面板数据，研究了数字普惠金融发展与地方税收之间的关系。研究发现，数字普惠金融能够显著地促进地方税收增长，在考虑了内生性等因素后，这一结论仍然稳健地成立。分位数回归表明，数字普惠金融在低分位数上对地方税收影响小且统计显著性弱，在高分位数上数字普惠金融对地方税收的影响大且统计显著性强。数字普惠金融对地方税收的影响存在门槛效应，在不同发展阶段，其对地方税收影响有显著差异。数字普惠金融促进税收增长主要是通过数字普惠金融覆盖广度提高和移动化、便利化等程度加深实现的。     

中国横向税收竞争如何影响雾霾污染——基于环保支出中介效应的研究

分税制改革以来，省级政府间税收竞争激化带来的环境污染问题正在逐步凸现。在此背景下，首先从理论层面分析了税收竞争、环保支出及雾霾污染的关系，并提出假说；其次建立空间杜宾模型测度了税收竞争对雾霾污染的直接效应、间接效应和总效应，并利用中介效应方法实证检验了税收竞争通过环保支出对雾霾污染的作用路径。研究结果表明，税收竞争显著加剧了本地区雾霾污染，但是其间接效应和总效应并不显著；此外，环保支出是税收竞争影响雾霾污染的一个主要中介变量。     

Pure rent taxation and allocation of capital in a two-sector open economy: A long-run analysis

In this paper, the long-run incidence of a tax on pure rent is analyzed in an OLG two-sector small open economy, in which one sector produces a capital good and one sector a consumer good. Contrary to what is obtained in a one-sector closed economy, a land rent tax does not necessarily foster nonhumam wealth accumulation and capital formation. The accommodating scheme for the government budget plays a crucial role for the effects of pure rent taxation. A rent tax stimulates nonhuman wealth if distortionary taxes on wealth or on income from nonland inputs are alleviated. The mechanism spurring capital formation is brought into action, instead, only when the rent tax is matched by a fall in capital taxation or, if the capital sector is capital intensive, by an increase in government spending on the capital good.     

Managing sustainable practices in cruise tourism: the assessment of carbon footprint and waste of water and beverage packaging

This paper's aim is to present an analysis of the carbon - dioxide emissions and waste associated with water and beverage packaging. The assessment of the packaging's carbon footprint (CF) and waste is also considered for all passengers who visit Italian ports on cruise ships. These factors are considered at two points in time (2010 and 2018) to allow for the evaluation of changes due to technological innovations in the packaging sector. Finally, a best-case framework scenario for the management of water and beverage packaging materials is identified to evaluate whether the use of appropriate strategies can reduce CF and waste in this sector. The results indicate that adequate changes in packaging can minimize waste and reduce the consumption of materials and energy resources in the packaging production cycle, thus creating environmental benefits.     

A Meta‐Analysis on the Elasticity of Demand for Pesticides

There is an increasing policy interest in pesticide taxation schemes as a measure to reduce harmful effects of pesticide use. The effectiveness of such tax depends, however, on the price elasticity of demand for pesticides. Moreover, information on these demand elasticities and their determinants is of crucial relevance for policy‐making and normative modeling approaches. In this article, we present a meta‐analysis based on studies that have estimated pesticide demand elasticities in Europe and North America. Our meta‐analysis reveals that the own‐price elasticities of demand for pesticides are, with a median of ?0.28, significantly smaller than zero, but also significantly larger than ?1, i.e. to be inelastic. We find that the demand for pesticides for special crops is less elastic than that for arable and grassland. In addition, the demand for herbicides is more elastic than for other pesticides. Studies that consider only short‐term horizons and little flexibility for farmers to adjust to price changes generate significantly less elastic pesticide demands. The results also indicate that more recent studies identify lower pesticide price elasticities of demand. Furthermore, we find that peer‐reviewed studies tend to find more inelastic results compared to grey literature.     

Developing farm-specific marginal abatement cost curves: Cost-effective greenhouse gas mitigation opportunities in sheep farming systems

Growing demand for agricultural produce, coupled with ambitious targets for greenhouse gas emissions reduction present the scientific, policy and agricultural sectors with a substantial mitigation challenge. Identification and implementation of suitable mitigation measures is driven by both the measures’ effectiveness and cost of implementation. Marginal abatement cost curves (MACCs) provide a simple graphical representation of the abatement potential and cost-effectiveness of mitigation measures to aid policy decision-making. Accounting for heterogeneity in farm conditions and subsequent abatement potentials in mitigation policy is problematic, and may be aided by the development of tailored MACCs. Robust MACC development is currently lacking for mitigation measures appropriate to sheep systems. This study constructed farm-specific MACCs for a lowland, upland and hill sheep farm in the UK. The stand-alone mitigation potential of six measures was modelled, against real farm baselines, according to assumed impacts on emissions and productivity. The MACCs revealed the potential for negative cost emissions’ abatement in the sheep industry. Improving ewe nutrition to increase lamb survival offered considerable abatement potential at a negative cost to the farmers across all farms while, lambing as yearlings offered negative cost abatement potential on lowland and upland farms. The results broadly advocate maximising lamb output from existing inputs on all farm categories, and highlight the importance of productivity and efficiency as influential drivers of emissions abatement in the sector. The abatement potentials and marginal costs of other measures (e.g. reducing mineral fertiliser use and selecting pasture plants bred to minimise dietary nitrogen losses) varied between farms, and this heterogeneity was more frequently attributable to differences in individual farm management than land classification. This has important implications for the high level policy sector as no two farms are likely to benefit from a generic one size fits all approach to mitigation. The construction of further case-study farm MACCs under varying farm conditions is required to define the biophysical and management conditions that each measure is most suited to, generating a more tailored set of sector-specific mitigation parameters.     

我国金融业“营改增”的现实考量和路径选择

我国金融业税负偏高、重复课税比较严重，不利于金融企业专业化分工协助和国际竞争力提高，也影响了增值税抵扣环节的完整性。金融业“营改增”是规范金融业流转税制的必然选择，可以避免货物和其他劳务重复课税，是解决税负不公、促进金融业发展的内在要求。金融业“营改增”应该合理确定应税项目和税基，合理确定税率和课税时点，合理确定税收收入的划分和归属。     

The stock market effects of a securities transaction tax: Quasi-experimental evidence from Italy

In the aftermath of the financial crisis, in several countries new levies on the financial sector have been proposed and in some cases implemented. We focus in particular on the recent introduction of a securities transaction tax (STT) in Italy. A peculiarity of the Italian STT is that it only concerns stocks of corporations with a market capitalization above € 500 million. We exploit this feature via a differences-in-differences approach – comparing taxed and non-taxed stocks before and after the introduction of the tax – and via a regression discontinuity design – comparing the performance of stocks just above the threshold with those just below. Focusing on the regulated market, we find that the new tax reduced liquidity, but it left transaction volumes and returns substantially unaffected. There is also evidence – although not conclusive – that the tax increased volatility.     

An utility-based decision support sustainability model in slow steaming maritime operations

This paper analyses slow steaming sustainability initiatives and generalizes the traditional discrete cost-based decision support model into novel continuous utility-based models. Two models based on logarithmic and linear utility functions are developed for risk-averse and risk-neutral decision makers respectively. The models, considering fuel consumption, carbon emission, and on time delivery, are applied to a Trans-pacific trade service route. A sensitivity analysis is conducted on parameters of sailing distance, expected transit time, quantity, and emission policies. The model contributes to ship liners on the optimal speed decisions in continuous utility-based slow steaming operations.     

全面风险管理模式下的大中型企业税务风险管理探讨

从大中型企业全面风险管理实施现状出发，结合企业全面风险管理理论，构建能融入企业全面风险管理体系，并能使经营活动从开始到结束都能保持正确运作，有效控制税务风险，达到在企业税务风险偏好内寻找最佳风险的税务风险管理系统。