共查询到20条相似文献,搜索用时 781 毫秒
1.
Ciaran O'faircheallaigh 《American journal of economics and sociology》1986,45(3):291-294
A bstract . In taxing their mining industries most Less Developed Countries must balance their need for mineral revenues with their requirement for continued private Investment in exploration and development. Papua New Guinea has attempted to achieve such a balance. An ideal system would use a Resource Rent Tax. Papua New Guinea accepted its underlying principle but combined it with royalties, a. flat profits tax, a dividend withholding tax and an additional profits tax. The rates and thresholds keep the tax burden bearable and avoid discouraging investment for exploration and development while ensuring that the government receives a substantial return from profitable projects. 相似文献
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Problems in Acquiring Mineral Revenues for Financing Economic Development: A Case Study of Zambia During 1970–78 总被引:1,自引:0,他引:1
A bstract . During the 1970s Zambia granted tax incentives to transnational mining companies (thereby foregoing some revenue ) in order to achieve expected investment benefits to the economy and government. The Government also acquired ownership interests in the companies via asset acquisition. Global market forces turned against Zambia's interests, and expected benefits were not forthcoming because company profits had become the sole tax base in the mineral sector. Zambia's experience from 1970 to 1978 suggests that it and other mineral export countries should (a) evaluate carefully whether reducing the effective tax rate on company profits actually induces investment , and (b) consider thoroughly whether a tax scheme that includes a proper mix of profit, mineral and export levies is more appropriate than a single tax base. 相似文献
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Mary E. Edwards 《American journal of economics and sociology》1984,43(4):481-495
A bstract . Site value taxation is neither a new nor a strictly western concept. Taxing land based on location was proposed in India around 300 B.C. François Quesnay, David Ricardo and John Stuart Mill were among the economists favoring land taxes but Henry George is credited with bringing it about in several areas, notably Australia. That subcontinent has experimented with the land tax on the national as well as the state and local levels but it is presently used only on the latter two. Empirical tests of the tax instrument are few. Pollock and Shoup (1977) forecast that eliminating the tax on improvements would increase investment levels by about 25 per cent in the long run. Hutchinson (1963) found great differences in house values and stocks. This study evaluates the effects of site value taxation on the basis of multivariate regression analysis. It finds strong evidence that, where improvements are relieved of taxation and more revenues are obtained from land values, the average value of housing is significantly higher and the value of the housing stock substantially larger. 相似文献
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Alessandro Petretto 《Economics of Governance》2000,1(3):213-232
In this paper we analyse in formal terms the desirability of the regionalisation of a National Health Service. The policy
consists of a devolution process, i.e. the increase in the health services provision to be decided by a region and financed
by an increase in its revenues. The change is a marginal one, as it regards the part of supply of the health services exceeding
a minimum standard, which for purposes of equity is maintained uniform in the national territory. As the central government
is responsible for this component of the provision of health care (a federal “mandate”), the level of the said component is
chosen by this authority and financed by federal taxation. Moreover, the government also applies an equalisation scheme based
on the difference between a standard level of tax revenues and the revenues which the region is deemed able to raise for this
purpose. Within the theoretical context of welfare improving reforms with distortionary taxation, we derive two conditions
which focus on the regional, as well as the social, convenience of regionalisation.
Received: May 5, 1999 / Accepted: January 21, 2000 相似文献
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冬瓜山铜矿经过五年的不断开采,目前52线~54线、54线~56线盘区的一步骤采场,大部分已经回采并充填结束。为了保持矿山生产的衔接和均衡性,现在开始进入二步骤采场回采阶段。本文结合冬瓜山的开采技术条件和二步骤采场回采条件及采准工程布置和凿岩、爆破等方面对二步骤采场回采方案进行了研究,收到了良好的技术经济和安全效果。 相似文献
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以3S技术为核心的现代测绘技术,已经在地质、矿产勘查中得到了普及应用。结合矿产勘查中的具体作业,通过分析、比较,结果表明,虽然运用GPS技术在布设控制网以及实时测量方面具有作业速度快、成果质量高等传统测量技术无法比拟的优越性,但是GPS测绘技术自身存在着某些不足和局限性。矿产测绘是一项复杂的、综合性的工程技术,根据矿山具体的情况,将GPS测量技术和传统的测量技术综合运用,可以达到最合理、最好的测绘结果。瞻望未来的测绘技术,是突破现行测绘模式的缺陷,彻底摆脱测量控制网的束缚,不受基准站、作业半径限制,可以随时随地单人单机操作的"自由测绘"。 相似文献
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Alessandro Missale 《Journal of economic surveys》1997,11(3):235-265
This paper examines research on public debt management, focusing on debt structure by denomination, indexation features, and maturity. The optimal taxation approach is reviewed and its policy implications are related to the trade-off between minimization of the expected cost of debt servicing and minimization of budgetary risk. Strong arguments are provided for debt instruments which yield low returns when output and hence revenues are lower and public spending higher than expected. This debt design minimizes tax distortions and provides flexibility in conducting fiscal policy. The exact characterization of the debt composition which supports efficient taxation depends on the stochastic structure of the economy. Long-term nominal debt is a hedge against supply shocks affecting revenues and inflation and makes the government budget insensitive to interest-rate risk. However, at high levels of debt, the extent of insurance or flexibility that governments can obtain by issuing long-term nominal debt is limited by the need to maintain the credibility of the anti-inflation stance. 相似文献
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Katarzyna Kopczewska 《Spatial Economic Analysis》2016,11(4):413-431
This paper develops a new methodology of spatial econometric modelling for regional public investment in local economies. The approach, based on the financial concept of net present value of cash flows, can be applied in the analysis of regional public investment with long-term financial inputs and outputs. With local public revenues related to spending in the model, one can observe economies of scale of investment with possible saturation effects and a marginal investment multiplier, explaining the extent to which public investment costs translate into public revenues. The main advantage of the proposed model is to behave counter-cyclically due to accumulation over the periods and to cover multi-period investments as well as postponed effects. This paper gives an example of public investment efficiency in Polish NUTS-5 municipalities regions. 相似文献
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某矿采用阶段空场嗣后充填采矿法,具有尾砂粒级细、含硫高、粘性大等特点,若用分级尾砂充填矿山充填材料缺口很大,同时在充填料浆中含有一定的有害气体。因此采用全尾砂高浓度连续充填和选择适宜的高强度充填胶结材料是冬瓜山铜矿实现安全文明生产,保证矿山生产能力的前提。 相似文献
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This paper analyzes the impact of capital gains taxation on investment timing decisions for risky investment projects with entry and exit flexibility under differential tax rates for ordinary income and capital gains. We investigate whether capital gains taxation influences immediate and delayed investments asymmetrically, given the optimal abandonment decision. If capital gains taxation induces a lock-in effect, this effect is anticipated in the investment timing decision. In contrast to prior research, our numerical simulations show that this lock-in effect of capital gains taxation can induce normal as well as paradoxical effects on investment timing under simultaneous entry and exit flexibility. A paradoxical timing effect, i.e., investment accelerated by capital gains taxation, especially emerges for high liquidation proceeds or, more conservative tax accounting, low interest rates, and low volatilities. In these cases, capital gains taxation reduces the value of the option to invest and hereby increases the propensity to invest immediately. As a second paradoxical tax effect, capital gains taxation may favor delayed real investment over financial investment. Facing these results, tax legislators should not use capital gains taxation as a short-term tax policy instrument to influence investors' timing decisions. 相似文献
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随着我国社会和经济的高速发展,对各种矿产资源的使用量持续增加,各种矿山开采工程越来越多。本文将就各种物探技术在矿山地质探测中的应用进行研究,会采用调查、总结、分析和实践验证的方法。通过大量实践研究发现,当前各种物探技术发展非常迅速,这些技术在矿山地质探测中发挥着非常重要的作用,能够在一定程度上提升矿山地质探测工作开展效率和效果。 相似文献
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Nikolay Anguelov 《Economic Affairs》2017,37(2):213-228
In an effort to attract new investors and retain existing producers, governments use corporate tax rates as a policy tool for industrial recruitment, resulting in inter‐state tax competition. Foreign direct investment (FDI) growth and GDP growth are the two policy outcomes gauged in inter‐state tax competition. The assumption is that lower corporate taxes lead to increases in FDI, which results in capital formation that generates GDP growth. This 60‐nation panel study tests that assumption through examining economic indicators contingent on taxation, such as FDI and mergers and acquisitions among multinational corporations between 1999 and 2009. The results suggest that reduced corporate tax rates can increase FDI but decrease annual GDP growth. The main policy implication is that tax competition may attract investment, but may not promote overall economic growth, offering support for value‐extraction theories. 相似文献
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A bstract . The basic ideas of Henry George , 19th century American economist and social philosopher, were not novel in Denmark , which had a tradition of land value taxation and free trade. But they had special appeal for its smallholder farmers. They demanded that George's principles be applied more fully, getting all tax revenues from the land 's unimproved value, so that taxes on buildings, personal property and wages could be abolished. Viggo Ullman 's Danish-Norwegian translation of Progress and Poverty won the commitment of folk school movement leaders and the intelligentsia. In 1903 large landowners gained control of the Liberal Party and proceeded to abolish the traditional land tax, producer of up to 50 percent of State revenues. The Radical Liberals split and took over, to some extent carrying out George's taxation principles. In 1919 a Georgist party, the "Retsforbundet" was founded; it won the balance of power in 1957. But lack of finances and organizing ability and growing voter apathy ended its progress. 相似文献
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根据矿石性质,对广西某银矿原生矿开展工地选矿工艺研究,主要目的是验证实验室小试条件、流程及指标,提供合理的工业生产选矿工艺流程。这对有相似矿石性质的银矿工艺选择具有重要的借鉴和指导意义。 相似文献
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根据矿石性质,对广西某银矿原生矿开展工业选矿工艺研究,主要目的是验证实验室小试条件、流程及指标,提供合理的工业生产选矿工艺流程。这对有相似矿石性质的银矿工艺选择具有重要的借鉴和指导意义。 相似文献
18.
R. Bin Wong 《Economics of Governance》2001,2(1):69-83
This article considers the distinct ways in which Chinese and European governments have historically approached taxation.
The similarities of popular resistance in both regions to taxation deemed illegitimate contrast with the diverse solutions
to tax collection put forward under varied political systems. Differences in state relations with elites, the intensity of
demands for revenues and the kinds of strategies developed to secure additional funding contribute to the definition of distinct
patterns of political change. Tax operations can therefore serve as a useful diagnostic for comparing broader economic and
political developments in China and Europe over the past several centuries.
Received: August 28, 1999 / Accepted: January 20, 2000 相似文献
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峪耳崖金矿通过进行采矿工艺革新,提出了电耙出矿漏斗式底部结构浅孔留矿采矿法,并详细介绍了该采矿方法的构成要素、采切工程布置、回采步骤以及矿柱回收方法等,具有一定的借鉴和指导意义。 相似文献