The Incidence of Taxes on Casino Gambling: Exploiting the Tired and Poor

A bstract . The equity of taxes on casino gambling in Las Vegas and Atlantic City using recent survey data is examined. Daniel B. Suits (1977) study of the tax on casino gambling concluded that the tax was progressive when he used a national sample to estimate tax incidence. This result is challenged. Tax incidence is estimated using survey data obtained from people who either live in or have traveled to Las Vegas or Atlantic City. On the basis of the sample of people who have given themselves access to casino gambling , the tax is regressive; in fact, it is extremely regressive in Las Vegas. Therefore, in this time of easier access to casino gambling, policy-makers should be aware that the taxes on casino gambling place a proportionately heavier burden on low income groups.     

关于缩差共富问题的原因及对策分析

在贫富差距巨大的社会背景下,如何寻求缩减贫富差距的原因及对策已经成为众多学者关键的焦点,这不仅为稳定社会秩序具有一定作用,而且从经济发展角度来看,能够进一步促进整体经济的快速增长。基于此,本文从经济学的角度,首先对贫富差距加大所带来的影响进行了分析,然后找出了中国贫富差距形成的具体原因,最后从公众自身角度提出了缩差共富的具体建议。     

转型期我国贫富差距扩大现象分析

目前我国的基尼系数已经超过了国际警戒线,最突出的表现就是贫富差距不断扩大,过大的贫富差距会给社会带来动荡,因此,我们不能忽视贫富差距扩大的问题,应正确的看待贫富差距扩大的问题产生的原因,现状以及它所带来的影响,并提出相应的解决方案。     

Footloose Entrepreneurs,Taxes and Subsidies

Abstract

This paper challenges the robustness of policy propositions of the New Economic Geography. Simply altering the temporal framework of the Footloose Entrepreneur model implies that the system can exhibit periodic cycles, chaotic orbits or agglomeration. Minute changes in a tax or subsidy rate can have dramatic, unpredictable and/or irreversible repercussions on the spatial location of manufacturing industry and on social welfare. The complexity of the dynamics is likely to be exacerbated by competition between governments employing subsidies to attract or retain entrepreneurs. The possibility of complex dynamical behaviour is not eliminated by assuming that entrepreneurs are ‘rational’.     

Low Pay,Higher Pay and Job Satisfaction in Wales

Abstract

Using the first six waves of the Welsh boosts to the British Household Panel Survey this paper attempts to explain the determinants of overall job satisfaction and four facets of job satisfaction in Wales, distinguishing between female and male workers and low-paid and higher paid workers. The motivation of the paper is the claim made widely in the EU that low-paid jobs are jobs of inherently low quality, in which case we should expect that job satisfaction would be lower in low-paid jobs. Since there are proportionately more low-paid workers in Wales than in either England or Scotland we would also expect to find that job satisfaction would be lower in Wales than in the other two countries.     

Taxes, Federal Grants, Local Public Spending, and Growth

In a dynamic model with both private and local public capital accumulation, this paper examines how federal and local income taxes, local consumption tax, and federal matching grants for local public consumption and local public investment affect the long-run equilibrium (equilibria) of private consumption, private capital accumulation, local public consumption, and local public capital stock.     

严,宜有度——恶意拒缴物业费可纳入个人信用档案

<正>7月上旬,南京市人大常委会通过公开招标,委托河海大学起草的《南京市住宅物业管理条例(草案)》(征求意见稿)在南京人大网站上公开征求社会意见。较之上海、合肥、徐州等地仅以地方政策或规范性文件等方式将业主欠交物业费纳入城市信用体系进行管理的做法而言,南京是全国第一个拟以地方性法规立法的形式,将欠交物业费与个人信     

价值观、积极情感与薪酬满意度的关系

通过对一家高科技制造型上市公司175名员工的调查数据,分析了价值观、积极情感和薪酬满意度各个维度的关系。结果表明,价值观、积极情感和薪酬水平的交互作用对薪酬水平满意度、薪酬管理满意度和薪酬提升满意度有显著影响,但对薪酬福利满意度的影响不显著;同样的薪酬水平,经济型价值观的高积极情感员工的薪酬满意度高于低积极情感的员工,且薪酬水平的变化对薪酬满意度的影响更加显著。     

Pay,productivity and aging in Major League Baseball

Using panels of player pay and performance from Major League Baseball (MLB), we examine trends in player productivity and salaries as players age. Pooling players of all ability levels leads to a systematic bias in regression coefficients. After addressing this problem by dividing players into talent quintiles, we find that the best players peak about 2 years later than marginal players, and development and depreciation of performance appear to be more pronounced for players with the highest ability levels. Within-career variation, however, is less pronounced than between-player variation, and the performance level of players within a given quintile will typically remain lower than the talent level for rookies in the next higher quintile. We also find preliminary evidence that free agents are paid proportionately to their production at all ability levels, whereas young players’ salaries are suppressed by similar amounts.     

房地产价格、地方公共支出与房地产税负关系研究——理论分析与基于中国数据的实证检验

本文采用1998～2006年我国31个省(直辖市、自治区)的面板数据分析房地产价格、地方公共支出与房地产税负之间的关系.研究结果显示:(1)房价、地方公共支出与房地产税负两两之间存在反馈关系;(2)房地产税负会对房价产生抑制作用,而地方公共支出对房价有明显的促进作用;(3)地方公共支出与房地产税负对房地产价格的影响存在动态差异性.本文的政策建议是:(1)房地产税收政策和地方公共支出预算相互配合的政策组合能有效调控房地产市场;(2)对现行的房地产税收制度进行改革,减少房地产流通环节的税种和税负,开征物业税等.     

Sensitivity of the Pakistan Economy to Changes in Import Prices and Profits,Taxes or Subsidies

A revised ^{1 1} John McKean under contract to Chemonics supported by the Pakistan Food Security Management Project. View all notes and condensed Pakistan input–output (I–O) model is used to trace and quantify the inflationary impacts of changes in ‘primary’ input prices on the domestic processing sectors of the Pakistan economy. The I–O model ^{2 1} John McKean under contract to Chemonics supported by the Pakistan Food Security Management Project. View all notes is applied to estimate impacts of changes of primary input prices on a Laspeyres price index of input costs to domestic Pakistan industry. Cost push in ‘primary’input prices can include: new or increased tax rates, changes in the terms of trade and prices on imported goods, duties which raise import costs, or increases in the mark-up or profit rate in various industries.     

会计稳健性、高管员工薪酬差距与公司绩效

以2006～2015年我国A股上市公司为研究样本,实证检验高管员工薪酬差距与公司绩效的关系,首先从管理层决策权视角考察会计稳健性对于二者关系的影响。结果发现:高管员工薪酬差距与公司业绩呈现倒U型关系;会计稳健性对高管员工薪酬差距与公司绩效的关系起着正向调节作用,在会计稳健性比较高的公司,高管员工薪酬差距与公司绩效的倒U型关系会更加显著,使其最优薪酬差距极值向右偏。然后,从公司监督权和所有权视角考察监事会有效性和产权性质对高管员工薪酬差距和公司绩效关系的影响程度。结果表明:在监事会有效发挥作用的公司中,会加大高管员工薪酬差距对公司绩效的激励作用;在非国有性质的公司中,高管员工薪酬差距更有利于公司绩效的提升。最后,提出了相应的建议。     

知识、性格、情绪及其主观信念与资产博弈定价理论初步分析

资产的交易价格是买卖双方博弈的结果,博弈的基础是买卖双方对该金融资产价格的主观信念,主观信念是对该金融资产的认识和了解的知识、决策主体的性格和决策主体临时的情绪共同作用形成的。本文在承认金融资产的价格运动符合客观的布朗运动的同时,认为决策主体可以通过获得该金融资产价格的相关信息和知识,结合自己的性格偏好和当时的情绪形成其主观信念,在此基础上买卖双方进行博弈,从而确定该金融资产的价格,同时认为金融资产的价格形成过程就是一个双方叫价拍卖的贝叶斯博弈过程。     

Economic Development and the Income of the Poor

A bstract . In their 1988 study of poverty Branco and Williamson suggested that the mean income of the poorest 40% of the population declines during the early stages of economic development. This result is, probably, due to the unusual indicator of economic development used by them (per capita energy consumption ). It is shown that if per capita income in "Real Purchasing Power Dollars" is used as a proxy for a country's level of development, the mean income of the poorest 40% is a monotonically increasing function of the level of economic development (although the mean income of particular socioeconomic groups may decline).