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1.
中介是介于供给者和消费者,制定宏观政策的中央政府和按个人理性行事的万千个体之间的组织或机制。本文在"税收中介"的特定框架下,提出了一个模型以讨论中介问题,表述了"中介有效性定理",简要讨论了中介的有效配置,并以农村税收问题为例,进行了经验讨论。本文表明了中介问题的重要性及其研究价值。  相似文献   

2.
税收中介:环状模型   总被引:1,自引:0,他引:1  
钟笑寒 《经济学》2002,1(3):741-752
中介是介于供给和消费,制定宏观政策的中央政府和按个人理性行事的万千个体之间的组织或机制。本在“税收中介”的特定框架下,提出了一个模型以讨论中介问题,表述了“中介有效性定理”,简要讨论了中介的有效配置,并以农村税收问题为例,进行了经验讨论。本表明了中介问题的重要性及其研究价值。  相似文献   

3.
现阶段社会保障费改税问题讨论十分激烈,该文从现阶段社会保险费存在的问题、改革为税收方式后的优点,以及其仍有可能存在的问题三个角度对社会保险费改税问题进行分析,并且在最后对可能出现的问题提出一些解决的方案。  相似文献   

4.
我国税收理论界在过去的相当长时间内,讨论税收原则时,很少甚至几乎未提税收“中性”原则。但目前,许多有关税制改革的理论探讨文章中都提出我国的税制改革必须坚持税收“中性”原则的观点,普遍认为政府应当尽量减少甚至不要用税收手段干预国民经济的运行。该文试图从税收“中性”原则的内涵出发,结合市场经济的本质特性和税收工作的职能,以及国内外经济发展实践,探讨税收的实质。  相似文献   

5.
建立健全我国税收信用体系的思考   总被引:1,自引:0,他引:1  
吴妙媛 《经济师》2007,(1):242-242
在我国,目前存在用税信用不足、征税信用透明度不高、纳税信用缺失、税收中介信用虚伪等一系列令人担忧的问题,因此,建立健全税收信用体系迫在眉睫。  相似文献   

6.
税收优惠政策对企业创新绩效的影响广受关注,其传导机制更是一个有待深入探讨的问题。基于2000-2015年全国规模以上工业企业的省级面板数据,采用中介效应分析方法,研究税收优惠对企业创新绩效的影响,并运用面板门槛模型对两者之间的非线性关系进行探讨。结果表明:税收优惠一方面可以直接对创新绩效产生正向推动作用,另一方面可以通过研发投入和非研发创新投入发挥部分中介效应,间接提高企业的创新绩效,中介效应值为39.5%,且两者还存在着正向的协同效应。同时这种内在的传导机制存在着区域异质性:对于东部沿海地区而言,研发投入和非研发创新投入同时发挥中介效应;但是对于中西部地区而言,非研发创新投入的中介效应不显著。而且税收优惠对企业创新绩效的促进效果并非一成不变,而是随着研发投入和非研发创新投入的逐渐增加呈递增态势。因此,进一步地加大税收优惠力度的同时,合理规划自主研发和外源技术的资金安排,有利于实现企业创新绩效的最大化。  相似文献   

7.
货币政策中介目标选择的理论研究与实践   总被引:2,自引:0,他引:2  
货币政策中介目标在货币政策传导机制中处于非常关键的位置,货币政策中介目标的选择在理论和实践中都是一个十分重要的问题。本文讨论了货币政策中介目标的选择标准,货币政策中介目标选择的理论,然后通过对国外中介目标选择实践的考察,分析了中国中介目标选择的理论争论和实践,最后讨论了一国货币政策中介目标的选择主要应考虑的几个因素。  相似文献   

8.
资产证券化交易的复杂性决定了其特殊的税收待遇,其中导管中介的特殊目的机构的税收制度对成功的资产证券化交易显得尤为霞要.美国、日本、中国台湾等国家或地区SPV的税收有着较为明确的法律依据;中国SPV全额征收营业税和所得税,在税收理论和实践中都存在着缺陷,文章建议在以后的立法中减免SPV的税收.  相似文献   

9.
物业税是今年"两会"期间讨论的热点问题.本文通过对相关研究进行文献综述、对比分析国内外房地产行业相关数据,总结归纳我国房地产行业现状及存在问题,进而分析物业税开征的意义;同时运用税收转嫁于归宿理论,分析了物业税在供应者和需求者之间的税收转嫁和归宿及其决定因素,并讨论了在房地产开发阶段物业税对房价产生的影响.  相似文献   

10.
农村科技中介服务体系的建设与发展探索   总被引:7,自引:0,他引:7  
科技中介是科技成果有效转化的重要环节 ,加强科技中介服务体系建设对于促进国家技术创新与应用意义重大 ,本文对我国农村科技中介服务体系现状和问题做了系统的分析和讨论 ,在此基础上提出了建设与发展我国农村科技中介服务体系的对策与建议。  相似文献   

11.
The problem of optimal taxation when the government must levy distorting taxes to meet its revenue needs is considered for a monetary economy with financial intermediaries. In contrast to most other studies of optimal taxation in a monetary economy, money is treated as an intermediate good which is held because doing so economizes on the scarce resources that must be devoted to the exchange process. Attention is focused on the roles of the inflation tax, reserve requirements, and deposit taxes. The key result is that revenue considerations do not justify taxing cash and deposits. That is, the optimal tax structure calls for adopting the optimum quantity of money rule and setting deposit taxes to zero. When the optimal tax structure is in place, reserve requirements turn out to be irrelevant from both the fiscal and welfare perspectives.  相似文献   

12.
I develop a tractable macro model with endogenous asset liquidity to understand monetary–fiscal interactions with liquidity frictions. Agents face idiosyncratic investment risks and meet financial intermediaries in competitive search markets. Asset liquidity is determined by the search friction and the cost of operating the financial intermediaries, and it drives the financing constraints of entrepreneurs (those who have investment projects) and their ability to invest. In contrast to private assets, government bonds are fully liquid and can be accumulated in anticipation of future opportunities to invest. A higher level of real government debt enhances the liquidity of entrepreneurs׳ portfolios and raises investment. However, the issuance of debt also raises the cost of financing government expenditures: a higher level of distortionary taxation and/or a higher real interest rate. A long-run optimal supply of government debt emerges. I also show that a proper mix of monetary and fiscal policies can avoid a deep financial recession.  相似文献   

13.
蔡祥锋 《产经评论》2012,(4):145-150
本文在BGG模型基础上,建立了包含企业、金融中介、投资者的双重委托—代理模型,将金融中介纳入信贷市场摩擦的分析框架内。分析了金融中介自身受信贷约束时,其资产净值变化对经济产生的金融加速器效应。得出在双重委托代理的信用契约下,企业外部融资溢价不但受自身资产净值的影响,还受金融中介资产净值的影响。各种外部冲击通过信贷市场中金融中介的传导对经济波动造成进一步放大的效应,经济波动的金融加速器效应在考虑金融中介资产净值的影响后得到了增强。  相似文献   

14.
蔡祥锋 《经济前沿》2012,3(4):145-150
本文在BGG模型基础上,建立了包含企业、金融中介、投资者的双重委托一代理模型,将金融中介纳入信贷市场摩擦的分析框架内。分析了金融中介自身受信贷约束时,其资产净值变化对经济产生的金融加速器效应。得出在双重委托代理的信用契约下,企业外部融资溢价不但受自身资产净值的影响,还受金融中介资产净值的影响。各种外部冲击通过信贷市场中金融中介的传导对经济波动造成进一步放大的效应,经济波动的金融加速器效应在考虑金融中介资产净值的影响后得到了增强。  相似文献   

15.
Anecdotal evidence suggests that intermediaries are ubiquitous in corrupt activities; however, empirical evidence on their role as facilitators of corrupt transactions is scarce. This paper asks whether intermediaries facilitate corruption by reducing the moral or psychological costs of possible bribers and bribees. We designed bribery lab experiment that simulates petty corruption transactions between private citizens and public officials. The experimental data confirm that intermediaries lower the moral costs of citizens and officials and, thus, increase corruption. Our results have implications with respect to possible anti-corruption policies targeting the legitimacy of the use of intermediaries for the provision of government services.  相似文献   

16.
The paper compares the welfare levels which can be achieved by two distinct tax regimes: lump-sum taxation, where one attempts to identify individuals and allocate transfers or subsidies on the basis of characteristics, and income taxation, where characteristics are not observed but personal incomes are measured and taxed. Where there are no errors in classifying individuals, lump-sum taxation is superior, but, where mistakes are made in the allocation of lump-sum grants or subsidies, income taxation may be more attractive. The level of errors where the regimes are equally desirable in terms of social welfare is computed in simple models following that of Feldstein (1973). Where there is strong aversion to inequality, then income taxation becomes preferable at quite small errors.In analysing income taxation it is shown that in the Feldstein model with endogenous wages the marginal tax rate (in optimum income taxation) on the more skilled is negative and that on the less skilled is positive in contrast to the standard results [see Seade (1977)] with exogenous wages.  相似文献   

17.
本文介绍了英国科技中介机构的形式,分析了不同类型的科技中介机构的管理模式与运作方法及政府的作用、新举措,总结了英国科技中介机构的主要特点与发展趋势,从科技中介服务市场化和科技中介机构国际化方面进行了思考。  相似文献   

18.
孙刚  朱凯  陶李 《财经研究》2012,(4):134-144
文章研究了上市公司控股股东的税收成本差异对上市公司股利政策的影响。作为股利政策的决策者,控股股东须权衡股利政策的成本和收益,其中税收成本是影响股利政策的重要因素之一。不同性质的控股股东对税收成本的关注程度存在显著差异:由于税利分离程度较高,民营控股股东对现金股利的税收成本更为敏感,尤其是在自然人直接控股的上市公司。研究发现,自然人控股公司最不偏好采用现金股利的分配方式以规避税收成本,而国有控股公司更倾向于发放较高的现金股利。实证结果支持了文章的假说,即不同产权所隐含的税收成本差异是影响上市公司股利政策的重要因素。  相似文献   

19.
Taxation of Mobile Factors as Insurance under Uncertainty   总被引:1,自引:0,他引:1  
This paper considers the effects of the taxation of mobile factors, i.e., capital, under uncertainty. The wages earned by residents of a jurisdiction are uncertain due to random shocks. Since the uncertain wages in a jurisdiction depend on the amount of mobile capital employed in the jurisdiction, and since taxation alters the quantity of capital employed, taxation affects the riskiness of uncertain wages. In particular, the taxation of capital moderates the fluctuation of uncertain wages, thereby providing insurance. For this reason, jurisdictions use distortionary capital taxation even if lump‐sum taxation is available. In addition, this insurance effect counteracts the tendency toward too low tax rates on capital arising from tax competition, and possibly improves the efficiency of tax competition.  相似文献   

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