Impact of Personal and Situational Factors on Taxpayer Compliance: An Experimental Analysis

This study used a laboratory experiment with monetary incentives to test the impact of three personal factors (moral reasoning, value orientation and risk preference), and three situational factors (the presence/absence of audits, tax inequity, and peer reporting behavior), while controlling for the impact of other demographic characteristics, on tax compliance. Analysis of Covariance (ANCOVA) reveals that all the main effects analyzed are statistically significant and robustly influence tax compliance behavior. These results highlight the importance of obtaining a proper understanding of these factors for developing effective policies for increasing the level of compliance, and indicate that standard enforcement polices based on punishment alone should be supplemented by an information system that would acquaint tax payers with the compliance level of other tax payers; reinforce the concept of fairness of the tax system among tax payers; and develop programs that enhance and appeal to a taxpayer's moral conscience and reinforce social cohesion.     

The external wealth of nations mark II: Revised and extended estimates of foreign assets and liabilities, 1970-2004

We construct estimates of external assets and liabilities for 145 countries for 1970-2004. We describe our estimation methods and key features of the data at the country and global level. We focus on trends in net and gross external positions, and the composition of international portfolios. We document the increasing importance of equity financing and the improvement in the external position for emerging markets, and the differing pace of financial integration between advanced and developing economies. We also show the existence of a global discrepancy between estimated foreign assets and liabilities, and identify the asset categories accounting for this discrepancy.     

Market integration and convergence to the Law of One Price: evidence from the European car market

This paper exploits the unique case of European market integration to investigate the relationship between integration and price convergence in international markets. Using a panel data set of car prices, we examine how the process of integration has affected cross-country price dispersion in Europe. We find surprisingly strong evidence of convergence towards both the absolute and the relative versions of the Law of One Price (LOOP). Our analysis illuminates the main sources of segmentation in international markets and suggests the type of institutional changes that can successfully reduce it.     

专业化分工、区域经济一体化与我国地方优势产业形成的实证分析

地方优势产业的形成是专业化劳动分工本身的产物,同时,区域经济一体化进程的加快,有利于促进地区分工水平的演进,从而进一步增强产业的地理集中程度,促进地方优势产业的进一步发展壮大。文章由此对我国的地区分工水平、区域间贸易成本的变化以及地方优势的形成作了详尽的实证分析,认为随着市场经济的发展,我国区域经济一体化进程趋于加快,从而各地区的专业化分工水平有所上升,地方优势产业已初步形成。     

日本循环型社会与东亚一体化进程

本文认为,日本建设循环型社会的整体目标是经济和社会生活的绿色化,即最大限度地减少因生产和生活而向自然界排放的废弃物总量,在最终废弃前尽可能地进行无害化处理,从而使废弃物总量和隐性污染控制在地球自身净化能力所能达到的范围之内。日本的循环型社会建设,注意调动产业界和国民的积极性,从生产和消费两个环节入手,落实减量化、再使用、再循环的"3R"理念,以废弃物"零排放"为终极目标,产、学、官、民齐心协力,各尽其责。它所追求的整体绿色化目标具有普遍意义,尤其在东亚一体化进程严重受挫的今天,发掘促进一体化进程的积极因素,消除和减缓消极因素,将有利于地区的繁荣和稳定。     

金融控股公司的风险状况与监管模式效能分析

在金融控股公司日益显露其强大竞争力的同时,也不断暴露出它所面临的风险。无论其潜在的内部和外部风险,最终都将带来巨大的社会影响,而适合的监管模式则可以进行有效地控制风险,但是不同的监管模式效能差异也不同     

谈我国中央与地方政府间税权配置的进一步改进

本文从介绍政府间税权配置的基本原则及中央与地方政府间税权配置的基本模式出发,认为目前我国中央与地方政府间在税权配置上仍存在着许多问题。为了更好地实现政府间“事权与财权”的相对统一,有必要对我国中央与地方政府间的税权配置做进一步的改进。     

由产业发展趋势探讨我国区域经济一体化动力机制

在逐渐走向市场经济的过程中，中国各地区域经济主体的利益趋向愈加凸显，区域之间的经济竞争也更加激烈，政府行政协调在实践上的局限已经越来越明显。以产业发展趋势探讨我国区域经济一体化动力机制，为政府在区域经济一体化进程中提供一个新的产业视角，以利于发挥“无形的手”和“有形的手”两种资源配置方式的作用。     

Gradualism in free trade agreements: a theoretical justification

A notable feature of many recent trade agreements is the gradual, rather than immediate, reduction of trade barriers. In this paper we model trade liberalization as a cooperative relationship that evolves gradually in a non-cooperative environment. We show that specialization, capacity irreversibility and the development of trade-partner specific capital increase the benefit of continuing the liberalizing relationship and decrease, over time, the lowest obtainable self-enforcing tariff. By increasing the penalty of future defection, sunk costs ensure that the self-enforcing trading relationship starts slowly, but once in progress the level of cooperation continues to improve.     

我国奢侈品税的政策效应分析

2006年4月,中国调整了消费税税目,将部分游离于消费税之外的奢侈品纳入了课税范围,其目的在于调节贫富差异,促进社会公平。究竟能否达到政策目标,由于改革时日尚短,缺乏足够的数据资料,难以进行实证检验。因此,本文主要从经济学理论方面进行分析和探讨,预期在中国当前的现实状况下,奢侈品税不仅难以缩小贫富差距,相反,还很有可能遏制国内新兴产业的发展。