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1.
研究目标:分析税收优惠政策对创新效率的影响以及创新效率的收敛性,测度税收优惠政策对创新带来的实际贡献。研究方法:构建随机前沿模型测度高技术产业的创新效率,采用σ收敛和β收敛检验方法检验创新效率收敛性,并采用反事实计量方法测度税收优惠政策对创新带来的实际贡献。研究发现:税收优惠政策对研发效率有显著正影响,对市场转化效率的影响为正但不显著,政策实施后效率分布也更集中;研发效率的收敛主要是由东中西地区内部之间差距的缩小造成的,而市场转化效率的收敛是由三大地区内部差距的缩小以及中西部和东部地区的差距缩小共同造成的;税收优惠政策使研发效率大约上升了8%~10%,带来的创新产出占总产出的比重也一直维持在10%以上。研究创新:从效率水平和收敛性两个角度来定量分析税收优惠政策对创新效率的影响。研究价值:为更好地采取措施提高创新效率和减小地区创新效率差距提供经验证据。  相似文献   
2.
The popularity of soda taxes as a public health policy has grown rapidly in the last few years. While the evidence that the tax works in reducing the purchases of soda is emerging, there are a number of questions that are yet to be answered before the broader effectiveness of this measure can be determined. Beyond health effects, there is more specifically a need to better understand the economic mechanisms of change, redistributive effects, as well as causal and spillover effects in food systems and economy more broadly.  相似文献   
3.
高玮  刘巧雅 《财政科学》2020,(2):101-110
近年来,江苏财政部门积极支持营商环境建设,贯彻落实减税降费政策,采取设立风险补偿资金池、引导社会资本投资、设立支持企业发展的奖补资金等举措,在优化营商环境方面取得一定成效,但在政策执行过程中还存在一些不足,如部分行业税负可能上升、无定价权的企业在税制改革中获益相对较少、减税降费"降成本"效应下降等,针对实际工作中存在的问题,还需要进一步增强"降成本"政策的协调性,采取完善增值税抵扣机制等措施。  相似文献   
4.
Using a sample of Australian stocks during the 1996–2014 period, this study examines how tax heterogeneity between domestic and foreign investors affects trading behaviour and stock prices around the ex-dividend day. Domestic investors prefer dividends and tend to buy stocks cum-dividend and sell them ex-dividend whereas foreign investors tend to trade in the opposite direction. Abnormal trading turnover increases with tax heterogeneity. Moreover, stocks with a larger domestic investor base are associated with a higher price drop-off ratio on the ex-dividend day and higher market value of franking credits. Overall, our findings support the dynamic dividend clientele hypothesis.  相似文献   
5.
In state owned enterprises (SOEs), taxes are a dividend to the controlling shareholder, the state, but a cost to other shareholders. We examine publicly traded firms in China and find significantly lower tax avoidance by SOEs relative to non-SOEs. The differences are pronounced for locally versus centrally-owned SOEs and during the year of SOE term performance evaluations. We link our results to managerial incentives through promotion tests, finding that higher SOE tax rates are associated with higher promotion frequencies of SOE managers. Our results suggest managerial incentives and tax reporting are conditional on the ownership structure of the firm.  相似文献   
6.
Although over 40 jurisdictions have adopted a tax on sugar-sweetened beverages (SSBs) for public health worldwide, it is still debated in many places. Policy processes can influence the prospect of an SSB tax, its design and its public health benefits. To get an insight into such processes, we undertook a case study of the soda tax enacted in France on the 1st of January 2012. Newspaper articles (2003–2013) and institutional documents (2007–2012) were identified using keywords and search engines. Qualitative data extraction and analyses were performed on a thematic and chronological basis, with guidance from Kingdon’s multiple streams theory (MST). Triangulation was enhanced by using complementary sources. This study shows that in August 2011, the French government surprisingly announced a €3.58 cent/L excise tax on SSBs, excluding juices with no added sugars and non-calorically sweetened beverages (NCSBs). As part of a large budgetary plan, the proposal aimed to reduce SSB consumption and raise revenue that was earmarked for health care. Several conditions contributed to opening a policy window: The announcement occurred in the context of severe budgetary deficits; soda tax scenarios had already been discussed at a high level; and the bill was supported by convinced political leaders. Subsequently, the tax successfully passed through the legislative process due to a series of unexpected events, but its public health rationale and design were weakened. The first event was the disorganised reaction by the food industry, despite their sharp opposition to the tax. The next event was the support of the soda tax that came from a majority of Deputies, provided that the revenues would serve another purpose: relieving wage costs in the farming sector. Finally, policy entrepreneurs favoured a compromise to make the tax politically acceptable and legally viable: The tax rate doubled, the scope was extended to NCSBs and revenues were split between health care and agriculture. This study sheds light on influence factors that could be taken into account by public health actors willing to influence soda tax policy processes.  相似文献   
7.
We show theoretically how tax evasion is facilitated by informal credit market through tax deferment. Our model is empirically based. Using sham litigation, tax evaders earn a higher rate of return than the stipulated penalty rate for tax evasion while the government loses tax revenue. We propose an upfront part–payment of the disputed amount of tax as a solution to the form of tax evasion we describe.  相似文献   
8.
和买,泛指官府向民间购买物品的行为。其核心便是“和”,即蕴含着自愿交易、买卖的官民双方地位平等、官府购买民间物品应以货币的形式支付对价等含义。为了规范和买行为和保障和买秩序,元继于宋,确立起了一整套包括均平摊派、时估、法定程序、和买钱货两清的支付原则、税课管理制度等在内的和买法律制度体系。然而,和买法律制度在“商品化/赋税化”“和/不和”的博弈中,最终滑向了政府主导、赋税化的境地,而随意的摊派与吏治的败坏在其中起到了催化剂的作用。和买法律制度只能在一定程度上起到减缓其由“和”向“不和”的赋税化性质蜕化的作用。  相似文献   
9.
王君斌  刘河北 《金融研究》2021,498(12):152-169
近年来,全球贸易保护主义抬头加剧了各国之间的贸易摩擦。本文以中美贸易为例,探讨中国出口退税政策在稳就业、稳外贸以及应对贸易摩擦中的作用机制。首先基于1994-2020年季度数据发现:中国就业的波动较平稳;净出口则呈现高波动特征;中国就业和净出口呈现弱顺周期。这些周期特征与其他国家存在显著差异。其次构建了一个含有不完全金融市场和价格不完全传递的对称两国开放经济DSGE模型,数值模拟发现:在本国出口退税冲击和它国技术冲击下,模型能够较好地拟合中国就业和净出口的周期特征,其中财富效应和由贸易条件变化引起的支出转移效应是主要的内在传导机制。借助模型对中美贸易摩擦的反事实实验发现:中国单方面提高1%出口退税时,中国就业增长0.05%,净出口增长0.28%,呈现较强持续性,提高出口退税能够稳就业和稳外贸;当中国提高1%出口退税和美国提高1%进口关税时,中国就业增长0.03%,净出口增长0.16%,呈现较强持续性,勒纳中性不成立,此时出口退税在稳就业和稳外贸中的作用尽管有所削弱,但依然有效。  相似文献   
10.
We develop a supply-demand model for the public sector with a political equilibrium. The model considers the inefficiencies caused by taxes and includes costs associated with the provision of public goods to consumers. We show that the size of the public sector may depend on the median voter's income, population size, costs associated with paying tax, and quality of institutions, all of which reflect the costs of provisioning public goods. The estimates for the Organisation for Economic Co-operation and Development member countries are compatible with theoretical predictions; however, they do not confirm Wagner's law, which holds that the public sector share does not grow with an increase in income. A greater dependency ratio and the Gini coefficient increase demand for redistribution policies. Greater government effectiveness is a supply-side factor that increases the public sector's share in an economy.  相似文献   
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