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1.
This paper addresses the debate over aggressive tax‐planning models and analyzes the role of tax consultants. It focuses on the dynamic interaction between innovation and imitation of aggressive tax‐planning products and governmental tax regulation, and it highlights the importance of the length of regulatory lag in comparison with the time it takes the tax‐consulting industry to imitate newly innovated tax‐avoidance products. It reveals an alignment of interests between highly innovative tax‐consulting firms and the governmental tax legislator/regulator. The conclusions are also relevant for the policy debate on mandatory disclosure rules about aggressive tax‐planning models.  相似文献   
2.
当前我国居民消费不足的最主要原因在于居民收入水平不高、国民收入分配失衡,所以2018年个人所得税改革的重点是提高费用扣除标准、调整税率结构,降低纳税人负担,增加纳税人可支配收入,提高居民消费水平。要进一步促进居民消费,个人所得税有必要继续减税,同时进一步调节收入分配差距,使收入分配更加公平。具体对策包括:将专项附加扣除中的子女教育支出范围扩大为子女养育支出,增加家庭合并征税模式,费用扣除标准指数化动态调整,进一步优化税率结构,建立负所得税制度。  相似文献   
3.
窦程强 《技术经济》2020,39(2):55-63
以纳税信用评级披露作为一个天然外生冲击,并基于2013—2016年1214家A股上市公司的微观数据构造准自然实验,使用双重差分法系统评估纳税信用评级结果披露对上市公司研发投入的影响。结果发现:纳税信用评级结果披露显著增加了上市公司的研发投入。基于PSM-DID方法的估计结果与上述结论无明显差异。稳健性检验也表明上述结论的正确性。机制检验表明,纳税信用评级结果披露通过降低企业的融资约束,进而促进企业增加研发投入。此外,分样本回归发现纳税信用评级结果披露只能对中小型企业和民营企业的研发投入产生促进作用。  相似文献   
4.
Following years of fast-rising debt levels, we show that the Covid-19 crisis worsened an already deteriorating fiscal position in South Africa. To restore fiscal sustainability in the aftermath of the crisis some commentators argue that higher government expenditure will grow GDP sufficiently to stabilise the debt/GDP ratio. We reject this, showing that although a real increase in expenditure stimulates economic growth (a short-run, once-off effect), the public expenditure/GDP ratio exceeds the level at which an increase in the ratio positively impacts growth. We then explore the past efforts of government to maintain or restore fiscal sustainability by estimating a fiscal reaction function using a Markov-switching model. Following the impact of the Covid-19 crisis on the budget, we subsequently establish the deficit, expenditure and revenue adjustments that the government will have to make to restore fiscal sustainability. Finally, we consider the merits of introducing a debt ceiling.  相似文献   
5.
Marine‐protected areas (MPAs) are an effective means of improving habitat quality and biodiversity in the world’s oceans. While the advantages of MPAs as a mechanism for conservation and biodiversity are well established, the potential improvements to fishery performance resulting from a network of MPAs are still being established. Countries around the world have committed to establishing networks of MPAs within their waters by 2020, in response to the United Nations Convention on Biological Diversity. This, coupled with the increasing global demand for seafood and heavy reliance on fishery resources as a source of economic development for many coastal communities, means that an understanding of how these networks can be expected to impact fishery performance is extremely important. We use a difference‐in‐difference modelling approach to isolate the change in the fishery performance associated with the south‐east marine reserve network in Australia. We find no evidence that the economic performance of adjacent fisheries was negatively impacted by the network. This lack of impact is likely due to a network design explicitly intended to avoid effort displacement in key fisheries, along with fishery management changes intended to remove excess fishing capacity.  相似文献   
6.
目的 探讨新一代与老一代流动人口生活满意度的影响因素,为制定流动人口管理和农民工市民化政策提供参考。方法 文章基于珠三角地区流动人口的问卷调查数据,构建OLS回归模型和分位数回归模型分析两代流动人口生活满意度。结果 (1)住房面积、社会保险、个人收入、对所在城市印象以及城市医疗影响两代流动人口生活满意度,但是在不同生活满意度分位数水平下,影响因素存在差异;(2)在低生活满意度水平下,务工年限、个人收入显著地影响老一代流动人口生活满意度,而住房面积、社会保险及对所在城市的印象显著地影响新老两代流动人口生活满意度;(3)在高生活满意度水平下,社会保险、对所在城市印象显著地影响老一代流动人口生活满意度,而务工年限显著地影响新一代流动人口生活满意度。结论 新一代流动人口的生活满意度高于老一代流动人口,在不同生活满意度分位数水平下,两代流动人口影响因素存在差异。因此,制定流动人口生活满意度政策需要考虑代际差异,还需要考虑不同分位数水平下的差异。  相似文献   
7.
基于我国1081家上市工业企业的面板数据,采用市级政府企业所得税分成率衡量税收分成。研究发现,税收分成与企业创新间呈显著的“倒U”型关系,即随着税收分成程度的提高,其对政府的“征税激励”将超过“税基保护激励”,导致税收分成对企业创新的影响从促进转为抑制。进一步考察企业所有制和行业性质对这一非线性关系的调节作用,结果显示:国有企业曲线的形态更加陡峭、转折点发生左移、创新整体水平更低;高科技企业的曲线更加陡峭、转折点发生右移、创新整体水平更高。  相似文献   
8.
本文基于2018—2020年“中国城市生活质量调查”数据,以新冠肺炎疫情为一次准自然实验,利用双重差分法,检验新冠肺炎疫情对消费者信心的影响。研究发现:新冠肺炎疫情在一定程度上降低了消费者信心,但收入较高人群的消费者信心非但没有降低,反而升高了。另外,从政府信息公开角度进行机制检验发现,政府关于新冠肺炎疫情方面的信息公开会在一定程度上缓解疫情对消费者信心的负面影响。因此,应当理性地看待新冠肺炎疫情对消费者信心的影响,针对特定群体制定相应的政策措施;同时,充分利用各种信息公开渠道,缓解疫情对消费者信心的负面影响,提振消费者信心,激发市场活力。  相似文献   
9.
In this article, we compare two kinds of environmental regulations—emissions taxes and green R&D subsidies—in private and mixed-duopoly markets in the presence of R&D spillovers. We show that a green R&D subsidy is better (worse) than an emissions tax when the green R&D is efficient (inefficient), irrespective of R&D spillovers, whereas the existence of a publicly owned firm encourages the government to adopt a subsidy policy. We also show that the optimal policy choice depends on R&D efficiency and spillovers. In particular, when green R&D is inefficient and the spillover rate is low (high), the government should choose an emissions tax and (not) privatize the state-owned firm. When green R&D is efficient, however, an R&D subsidy is better, but a privatization policy is not desirable for society, irrespective of spillovers.  相似文献   
10.
Developing and transitional countries often impose a wide variety of entry barriers on foreign direct investments (FDIs). One important reason behind these entry barriers is ideological taboos. However, do these taboos actually affect the inflow of FDIs? With the help of China’s “cultural system reform,” this study uses a panel data of 283 prefecture-level cities in China for 1994–2017 and the difference-in-differences method to evaluate the effect of the cultural system reform on regional FDI. We found that the cultural system reform remarkably promoted the inflow of FDIs by deregulating institutions and removing entry barriers, and the attraction of FDI has slowly increased along with the deepening of the reform. Our conclusions still hold after performing several robustness tests, thereby highlighting ideologies as important barriers to the inflow of FDIs into less developed countries.  相似文献   
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