The Economic Effects (Neutrality) of Taxes on Land

A bstract A recent review of the economic effects of land taxation by Steven Bourassa created the misleading impression that a tax on land will have pro-development or non-neutral effects where there are non pecuniary returns from land or where there are capital market imperfections preventing developers from obtaining all the land that they want for development This note argues that a tax on land value is generally neutral, and that this will be the case whether or not there are non pecuniary returns and capital market imperfections, provided that the existence and extent of the imperfections are independent of the tax     

Public Spending, Land Taxes and Economic Growth: An Empirical Analysis of the Adequacy of Land as a Tax Base

Abstract . Site value taxation is often cited as desirable on efficiency grounds, but is all too often dismissed for alleged lack of revenue potential. This paper empirically tests the revenue adequacy of site value taxation. Revenue adequacy in this study is defined as the ability of the tax base to keep pace with community expenditure needs. The paper concludes that communities with higher than average rates of capital growth and with a relatively constrained land area will find land taxes when subsituted for present property taxes, quite adequate for future as well as present needs.     

国有制条件下土地税费对划拨土地开发时机的影响

本文讨论国有制条件下土地税费对划拨土地开发时机的影响。分析结果表明,现行土地税费标准过多地分享了在划拨土地开发或出售后产生的土地收益,因而延缓了划拨土地的开发或出售时机。如果提高开发或出售前的税收,降低开发或出售后的税费将有助于促进划拨土地再开发,增进划拨土地配置效率并加快城市更新速度。研究同时表明,在国有制条件下,政府规定的划拨土地开发或者出售后的使用年限如果过短将延缓土地的开发。     

股票交易印花税对股票价格影响研究--以上海股市为例

本文利用Umlauf(1993)方法和事件研究法研究了我国三次印花税调整对上海股票市场价格水平的影响,证明了印花税下调会使股价水平上升、印花税上调会使股价水平下跌这一理论假说,并且就我国股市价格水平对印花税调整所表现出来的反应模式,提出了印花税作为财政政策工具在运用时的一些指导原则。     

土地利用规划制度的经济解释

规划是政府重要的公共行政职能和公共政策,把握规划的本质是促进我国规划转型的关键.本文从经济学角度对土地利用规划制度的本质进行了分析,并以此对土地利用规划的编制工作提出了建议.     

辽宁沿海经济带土地集约利用问题研究

辽宁沿海经济带“五点一线”战略的提出是振兴东北老工业基地的重要举措.广阔的闲置土地是辽宁沿海经济带突出的竞争优势,必须加以科学的规划和使用.本文在分析辽宁沿海经济带取得的成绩基础上,通过建立指标体系并运用层次分析法对沿海经济带各市的土地集约利用水平做出评价.评价结果表明,大连市的土地集约利用程度较高,其他沿海五市都不同...     

Land Rent Flows In Economic,Political And Environmental Transitions:

Abstract Previous work (Smiley, 1995) attributed failure of development efforts to the injection of aid into societies where landed institutions may absorb this aid, block growth and maintain inequality. An interactive simulation model was built (Smiley, 1996) to explore the effects of land rent flows under alternative transition strategies. In these simulations, the public collection of land rent was found to be superior to all other third world development and reformist strategies in achieving growth with equity. The underlying ethical and economic arguments are here examined in more general classes of transitions: economic transitions involving industrial and post-industrial societies, political transitions involving territorial conflict, and environmental transitions involving adverse externalities. Recommendations are made for collective action to improve both efficiency and equity outcomes from these transitions.     

The Economic Incentives and Consequences of Land Write-Ups

Firms in Taiwan are allowed to write up their assets when certain conditions are met. Tax benefits from higher depreciation expenses are granted to encourage corporate investment and capital maintenance. Land write-ups, unlike write-ups of depreciable assets, do not generate tax benefits. This paper investigates the economic incentives for firms in Taiwan to write up their land, and the security price reactions to land write-ups.
An analysis of annual financial data for the manufacturing firms listed in the Taiwan Exchange between 1982 and 1992 shows that firms write up their land by a larger amount when raising capital. Firms with relatively higher debt-asset ratios write up their land by a larger amount. Furthermore, the capital raised was invested in working capital or operational assets, but not in securities of other firms. The results suggest that land write-ups may reduce firms' difficulties in raising external capital, and may enhance corporate investments. The result from capital market analysis offers weak evidence that land write-ups are positively correlated with the market adjusted rate of returns of a firm's stock.     

Political Taxes: Abolition, not Reform

Much of the burden of taxation could be removed with long-term benefit to the economy and yet with little short-term difficulty. Dr Barry Bracewell-Milnes, a consultant on tax and business issues, outlines the scope for reduced taxation, beginning with taxes imposed for political satisfaction rather than economic necessity.     

社区土地信托制度及其与经济适用房制度的比较

美国社区土地信托制度是解决低收入家庭住房问题的一种模式.在社区土地信托制度下,社区土地信托公司或组织持有土地所有权,低收入买房人得到的只是房屋所有权和一定年限的土地使用权.因住房价格中不包含土地价格部分,从而保证了低收入家庭对住房价格的可负担性.社区土地信托的住房保障资源的可循环利用、非营利组织运作、促进社区发展的视角等优点,对完善经济适用房制度具有借鉴意义.     

Taxes and Benefits: Two Options to Cheat on the State

In this article we study the social norms to abstain from cheating on the state via benefit fraud and tax evasion. We interpret these norms (called benefit morale and tax morale) as moral goods, and derive testable hypotheses on whether their demand is determined by prices. Employing a large survey data set from OECD‐member countries we provide robust evidence that the demand responds to price proxy variables as predicted by theory. The main general conclusion of this article is that social norms (which are widely accepted as determinants of individual economic behaviour) are themselves influenced by economic factors.     

会计信息管制效应的经济学分析

会计信息作为一种特殊商品,需要对其生产、披露和使用过程加以管制,会计信息管制是否有效直接影响到企业提供的会计信息的数量和质量,最终影响到整个社会资源配置和财富分配,因此,会计信息管制一直是理论界关注的热点。本文从经济学的角度分析了会计信息管制的正面和负面效应,并在此基础上对提高我国会计信息管制的效率提出了对策建议。     

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.     

农村土地整理项目的效果分析——以勐海县勐满镇城子村土地整理项目为例

土地整理项目是土地整理工作开展的主要形式,具有多目标、多管理层次、多管理部门等特点。土地整理不仅追求新增耕地的数量,而且注重耕地质量的提高、农业生产条件和生态环境的改善等。本文在现有研究和实践成果的基础上,以土地整理项目为基础,对比分析项目区整理前后的土地结构布局,耕地质量的变化、效益变化等,探讨适宜于云南西南地区土地资源可持续利用的对策。全文由三个部分组成:第一部分,主要是项目区的概况;第二部分是本文的主要内容,主要讲述的是项目区土地整理前后的变化分析,包括地类变化分析、布局变化分析、耕地质量变化分析、效益变化分析四个内容;第三部分,是就上述的分析,试图对土地整理后土地资源可持续发展的研究。     

Focus: The Effects on the Forecast of Oil Prices and Economic Policy

Focus: The Effects on the Forecast of Oil Prices and Economic Policy
The central forecast depends on the underlying assumptions which, because of developments in the oil market, are particularly uncertain. In order to show how the forecast might change if our assumptions on oil prices and monetary and fiscal policy were to prove incorrect, we have analysed the effect on our October 1985 forecast of changes to the key assumptions. In addition to the effects of these changes, the simulations show that our forecast for GDP has been revised up.     

虚拟企业避税问题研究

虚拟企业是以战略联盟、外包、特许经营等方式所耩建的以盈利为目的的、动态的、网络型的经济组织，本文针对虚拟企业的上述三种组织机制，分别研究其避税问题，对于中国申小企业和商业企业组建虚拟企业形式，或采取虚拟经营方式在国际市场和国内市场上竞争，具有重要现实意义。     

土地利用变化与中国城市经济增长研究

研究探讨2004年中国土地出让制度变革对中国地级市土地利用变化与城市经济增长相互关系的影响.通过计算城市经济增长与土地利用变化弹性系数,分析其空间差异性;构建结构方程计量模型,验证土地利用变化与城市经济增长之间互为因果关系.研究结果表明,2004～2008年期间,中国城市土地利用变化弹性系数绝对值以大于1为主,东部和东南沿海地区的弹性系数总体小于东北和中西部地区.结构方程模型验证了土地利用变化和城市经济增长之间互为因果关系,以及土地利用变化存在一定的空间自相关关系.     

浅谈物流企业的税收筹划

物流企业是我国一个新兴的朝阳产业,它向社会提供物资采购、仓储、装卸、运输等一条龙服务。由于其涉及的服务项目范围较广,涉税种类也很多,这就为税收筹划提供了空间。笔者根据日常工作的经验,认为有以下几项业务可以进行税务筹划。1增值税业务1.1充分利用进出货物的时间差,达到节税目的根据《增值税暂行条例实施细则》的有关规定,增值税应税义务发生的时间为“采取直接收款方式销售货物,不论货物是否发出,均为收到销售额或取得索取销售额的凭据,并将提货单交给买方的当天”和“采取预收货款方式销售货物,为货物发出的当天。”那么当我们从…