感知的知识所有权与知识共享——激励的调节作用

现行的关于知识特征的研究主要集中在知识的自然属性:如隐性程度、可编码程度等。但是知识除了具有自然属性之外,还有着其重要的社会属性:如知识的所有权。关于知识的所有权对知识共享的影响,已有少数学者做了理论推演或是实证研究。有意思的是,他们的研究结果是冲突的,而且他们对于知识的所有权概念的界定也是多样的。文章运用实证分析的办法,试图揭示感知的知识所有权的本质,并探讨其对个体知识共享的影响,以期对组织的知识管理理论和实践有所贡献。     

On estimating Armington elasticities for Japan's meat imports

By fully accounting for the distinct tariff regimes levied on imported meat, we estimate substitution elasticities of Japan's two-stage import aggregation functions for beef, chicken and pork. Although the regression analysis crucially depends on the price that consumers face, the post-tariff price of imported meat depends not only on ad valorem duties but also on tariff rate quotas and gate price system regimes. The effective tariff rate is consequently evaluated by utilising monthly transaction data. To address potential endogeneity problems, we apply exchange rates that we believe to be independent of the demand shocks for imported meat. The panel nature of the data allows us to retrieve the first-stage aggregates via time dummy variables, free of demand shocks, to be used as part of the explanatory variable and as an instrument in the second-stage regression.     

中国-东盟自由贸易区建成带给广西企业的机遇与挑战

中国-东盟自由贸易区的建成,是中国与东盟经贸合作史上的一个里程碑,意味着中国与东盟之间基本实现贸易和投资自由化,经济一体化程度将达到前所未有的水平,广西企业将迎来难得的发展机遇和新的挑战。在中国-东盟自由贸易区建成这一大背景下,文章以广西企业发展为例,提出当前广西企业面临的机遇与挑战,并就如何捉住机遇及解决困难提出相关建议。     

大学生旅游现状分析及互助旅游平台开发研究

大学生是社会上一个重要而特殊的群体,随着大学生消费水平的提高,以及旅游业在我国迅猛发展,越来越多的大学生开始选择旅游作为自己的放松方式。同时人们的旅游消费方式和体验模式也随着时代的变化发生了新的转型,早期传统的跟团旅游已经不能够满足更多消费者的需求,越来越多的消费者开始追求时尚、个性、有参与性、有深度的旅游方式。而立足于解决大学生爱好旅游而经济实力不足,自助旅游困难等问题的交游平台却没有,本文撰写了当代西安大学生的旅游现状以及对大学生互助旅游平台的实施提出了具体的方案。     

The effects of domestic rice market interventions outside business-as-usual conditions for imported rice prices

The Philippine government intervenes in the domestic rice market through the imposition of import tariffs and the provision of producer and consumer subsidies. While policymakers are aware that these programmes come with allocative efficiency costs, they justify the programmes on the grounds that they insulate the domestic economy from unexpected price spikes in the international rice market. An interesting matter for policy evaluation is to quantify the insulation benefit that the programmes provide in circumstances of sudden severe import price spikes. To examine this question, we undertake a dynamic computable general equilibrium (CGE) simulation in which the Philippines is subject to an external rice price shock. We find that the insulation benefit of the support programmes under a 2008-like event is worth approximately 0.10% of real consumption. However, the cost of insuring against these price spikes is significant. We estimate the annual cost of the rice market interventions at approximately 0.40% of real consumption.     

Ad valorem tariff and spatial equilibrium models

The objectives of this article are to illustrate theoretically and empirically how to incorporate an ad valorem tariff in spatial equilibrium models and show the equivalence of three approaches (primal, dual and MCP) of spatial equilibrium trade modelling. The article lays out in detail the theory, empirical applications and the results for all three approaches so that trade modellers can easily follow and apply them in their work. The primal approach is commonly used by spatial equilibrium modellers, though the dual approach corresponds to the textbook depiction of consumer surplus, producer surplus and gains from trade. The Mixed Complementarity Problem (MCP) is not commonly used by spatial equilibrium modellers, though it is relatively simpler if the modeller knows the equilibrium conditions. This article also presents advantages and disadvantages of each approach.     

Liberalization of import restrictions on capital goods and the balance of payments

This paper examines the impact of capital import liberalization on the balance of payments when protection takes the form of a quota and when it takes the form of a tariff. Since tariff liberalization affects tax revenues, the analysis of tariff liberalization allows for a fiscal imbalance and a mechanism by which the fiscal imbalance is covered, namely an inflation tax. The analysis shows that the economy experiences a series of balance of payments deficits following trade liberalization, but an open capital account reduces the magnitude of these deficits.     

Tax competition with asymmetric market structures: The role of policy instruments*

We analyze the location choice of a multinational corporation (MNC) between two host countries with different market structures, i.e. the number of competing domestic firms in them. We consider the effects of import tariffs and lump-sum subsidies on the MNC's locational choice. Our findings include: (1) with lump-sum subsidy, the country with fewer firms always gets the MNC, (2) with tariffs, the country with more domestic firms gets the MNC when the export transportation cost is high and the domestic firms are sufficiently inefficient, while the country with fewer domestic firms wins the MNC when export transportation cost is low, and (3) the MNC location decision may crucially depend on which instrument is used to attract the MNC.     

Foreign direct investment and customs union: Incentives for multilateral tariff cooperation over free trade

The present article examines the implications of a customs union (CU) on the pattern of tariffs, welfare and the prospects for free trade when the non-member firm has an incentive to engage in foreign direct investment (FDI). First, I show that upon the formation of a bilateral CU, the non-member firm has greater incentives to engage in FDI. However, when FDI becomes a feasible entry option for the non- member firm under a CU, member countries have incentives to strategically induce export over FDI by lowering their joint external tariff. When fixed set-up cost of FDI is sufficiently low, this tariff falls below Kemp–Wan tariff and CU leads to a Pareto improvement relative to no agreement. Moreover, using an infinite repetition of the one-shot tariff game under a CU, I show that the presence of FDI incentive of the non-member firm makes the member countries more willing to cooperate multilaterally over free trade while the opposite is true for the non-member country. Finally, I find that, unless fixed cost of having an additional plant is sufficiently low, multilateral cooperation over free trade is easier to sustain when FDI incentive is present.     

电子商务发展下的税收政策研究

作为未来经济中重要商业运营模式的电子商务与关税征收密切相关,但由于电子商务征收对象身份难以确定、交易的"隐蔽化"和电子支付系统的完善等因素的影响增加了电子商务关税征收的难度,而与此同时电子商务跨境交易关税的制定也存在免征、征收电子商务关税等方面的困境。文章认为,应通过分期改革电子商务关税、加强以征管资金流为重点的关税征收和强化税收稽查管理等措施,建立完善适应中国国情的电子商务关税体制。