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“天时、地利、人和”。要成功地做一件事情不是单一因素决定的。相信为了等待这样一个机会。Lotus一定煞费苦心。美国时间2005年1月24日。在市场上沉寂相当一段时间之后。Lotus总经理AmbujGoyal选择一个绝佳的时机——Lotus诞生20周年之际。在美国佛罗里达州奥兰多迪斯尼乐园。这个充满童话色彩和传奇故事的地方。     

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希望，周笔畅：笔记，S.H.E：波斯猫，赵薇：我和上官燕，假行僧，世界杯，极限梦幻轰车。     

Higher Tax for Top Earners

The literature can justify both increasing and decreasing marginal taxes (IMT & DMT) on top incomes under different welfare objectives and income distributions. Even when DMT are theoretically optimal, they are often politically infeasible. Then a flat tax seems to be a constrained optimal solution. We show however that, given any flat tax we can increase the total utility of a poor majority by raising the top income tax rate under a simple condition, which can be checked with empirical data. We further generalize our main results allowing different welfare weights, declining elasticity of labor supply and more tax bands.     

基于与中国企业500强对比的民企500强发展研究

为了深入地了解民企500强的发展状况,掌握民企500强的不足,依据《中华工商时报》每年发布数据。运用比较分析法来分析民企500强的优势与不足,探讨民企500强与中国企业500强差距大的原因,有针对性地提出民企500强进一步发展的对策具有重要作用。     

Mobility of Top Incomes in Germany

I analyze German top income mobility using micro‐level panel data of personal income tax returns which are highly representative for top income taxpayers for the years 2001–06. Top income mobility is assessed in three dimensions: (i) persistence in top income fractiles and its stability over time, (ii) measures of individual mobility that are not dependent on the fractile size: the degree of mobility between equally sized groups and mobility in ranks, and (iii) mobility's impact on top income shares. Persistence in top income fractiles is comparatively high and fairly stable across the analyzed period. Top income recipients are less prone to downward mobility and see less variation in annual ranks than less rich tax units. Mobility's impact on income concentration is moderate. The top percentile's share is reduced by roughly 5 percent over six years.     

软件十杰谁与争锋

春意盎然的四月天,在美丽的东海之滨宁波,第二届"中国软件行业杰出青年"新鲜出炉.     

At the Top of His Game

If you want to know the mind of Alan Greenspan, you might start with this: Before he entered public life in the 1970s, all his top deputies at his flourishing economic consulting firm were women. "It just made great business sense,"he writes with the unexpectedly sunny wonkiness that pervades much of his memoir, The Age of Turbulence. "I valued men and women equally, and found that because other employers did not,good women economists were less expensive than men."     

Top marginal taxation and economic growth

The article explores the relationship between top marginal tax rates on personal income and economic growth. Using a data set of consistently measured top marginal tax rates for a panel of 18 OECD countries over the period 1965–2009, this article finds evidence in favour of a quadratic top tax–growth relationship. This represents the first reported evidence of a nonmonotonic significant relationship between top marginal income tax rates and economic growth. The point estimates of the regressions suggest that the marginal effect of higher top tax rates becomes negative above a growth-maximizing tax rate in the order of 60%. As top marginal tax rates observed after 1980 are below the estimated growth-maximizing level in most of the countries considered, a positive linear relationship between top marginal tax rates and GDP growth is found over the sub-period 1980–2009. Overall, results show that raising top marginal tax rates which are below their growth maximizing has the largest positive impact on growth when the related additional revenues are used to finance productive public expenditure, reduce budget deficits or reduce some other form of distortionary taxation.     

持续经营非标审计意见与高管变更

文章选取2007-2008年获得持续经营不确定性审计意见的上市公司为样本,并以同行业同规模获得标准审计意见的上市公司为配对样本,检验高管人员更换与持续经营不确定性审计意见之间的关系。研究发现,持续经营审计意见与高管变更之间存在正相关关系,获得持续经营审计意见的上市公司高管变更的可能性更大。     

Effective Taxation of Top Incomes in Germany

We exploit a dataset that includes the individual tax returns of all taxpayers in the top percentile of the income distribution in Germany to pin down the effective income taxation of households with very high incomes. Taking tax base erosion into account, we find that the top percentile of the income distribution pays an effective average tax rate of 30.5% and contributes more than a quarter of total income tax revenue. Within the top percentile, the effective average tax rate is first increasing, then decreasing, with income. Since the 1990s, effective average tax rates for the German super‐rich have fallen by about a third, with major reductions occurring in the wake of the personal income tax reform of 2001–05. As a result, the concentration of net incomes at the very top of the distribution has strongly increased in Germany.     

企业高层管理团队冲突中的分群原理

以高层管理团队冲突问题为研究对象,在比较研究国内外相关文献的基础上,提出企业高层管理团队冲突的原发性、衍生式及裂变式3种分群模式,对分群的动因族进行了描述与归纳;引入价值响应、权力联盟、人性释放、预期利益6个分群变量,建立了企业高层管理团队冲突的群间竞争模型,并分析了冲突环境下分群原理的路径依赖效应、锁定效应和网络效应。