区域一体化协定与东道国业绩要求

近年来,区域一体化协定发展迅速。业绩要求作为协定涉及的内容之一,受到越来越多的关注。本文针对主要一体化协定中有关业绩要求的条款及其对经济发展的影响和未来发展趋势进行了比较研究,最后提出了发展中国家参与一体化协定过程中有关业绩要求安排的政策选择。     

区域一体化协定中的发展灵活性问题

在区域投资协定中,发展中国家最为关注和解决的是发展问题。换言之,发展中国家参与区域一体化投资协定,因为他们相信这些协定能帮助其吸引FDI并从中获益。区域投资协定寻求建立超国家商业组织的特定政策,目标在于鼓励区域内经济活动。因此,作为区域经济的发展的工具,被许多区域     

国际税收协定及我国对外税收协定的实践

由于国际政治经济形势的变化发展 ,各国之间的国际经济关系变得十分密切。伴随着商品、资本、人员、劳务等经济要素的国际化 ,税收关系也不再局限于一国境内 ,国际税收协定就成为协调国与国之间税收关系的重要形式 ,各国都对税收协定给予了足够的重视。文章旨在对国际税收协定的一些基本概况进行分析 ,并在此基础之上分析我国在经济全球一体化的进程中 ,在国际税收协定方面的具体实践情况和今后应努力的方向     

区域市场一体化与区域经济一体化

自20世纪50年代以来,区域经济一体化成为世界经济发展的主流之一,同时世界经济的快速发展也得益于区域经济一体化的卓有成效地推动。区域经济一体化是一个国家经济发展过程中不可或缺的环节,也是经济发展和经济空间共同作用的结果。市场一体化作为推动区域经济一体化发展的动因之一,它有效地为区域生产要素顺畅流通以及经济一体化进程提供...     

国际税收协定的滥用与反滥用

近年来,滥用税收条约或协定(以下统称为税收协定)的现象,给国际税收领域带来了一连串复杂的问题,引起了许多国家税务当局的极大关注,并促使它们积极做出努力来寻求解决这类难题的方法。随着我国对外签订税收协定数目的不断增多,及时了解国际税收领域的这一新动向,对指导我们的反避税活动,实属必要。为此,本文拟就国外滥用国际税收协定的状况和许多国家的现行对策做一简要的分析。一、协定滥用现象的由来目前,世界上绝大多数国家都采取了在不同程度上允许资本自由进出其国境的政策。这一相对自由使得在国外投资成为可能,     

区域税收分配与区域经济发展

区间经济发展不平衡及其矛盾影响了经济公平和社会公平,影响了经济效率和社会效率,区域税收分配失衡是造成地区经济发展不平衡的一个不可忽视的原因.本文对地区间税收分配与区域经济发展进行了比较深入透彻的研究,并借鉴国外的先进经验对该问题提出一些政策建议.     

税收一体化辨析

经济全球化背景下,各国税务当局为了避免生产要素的外流,在制定税收政策时除了考虑自身的财政需求、促进公平和效率之外,还要综合考虑其他国家的税制情况,尽量使本国的税负水平不高于其他国家。各国都采取这种     

跨国公司一体化与区域经济一体化

跨国公司的兴起和发展,不仅在一般意义上对世界经济格局以及传统的贸易和投资等领域产生重大影响,更是推动了世界经济一体化的进程,以往不涉及所有权变更的国际资本流动只实现了世界经济浅度一体化,而跨国公司主导的、以控制所有权为特征的国际直接投资,形成了一种以价值链为纽带的跨国生产体系,才使得商品和劳务的生产具有了国际关联的深度一体化的意义.     

多边投资协定中的一些税收问题

一、导言第二次世界大战结束后不久,在关贸总协定的支持下,相继的几个回合的多边贸易谈判都把焦点放在货物贸易的自由化上。关贸总协定奉行的一个主要的原则是:如果要采用贸易壁垒的话,就只能采用关税壁垒而不能采用非关税壁垒,因此,谈判就能主要集中在获得多边的关税税率的降低上。作为这种谈判的一个结果,关税水平已经显著下降,并且在接下来的十年中     

澳门:中国与巴西经贸合作的中介与平台

作为亚洲和拉美第一大国,中国和巴西拥有广阔的市场和巨大的发展潜力,这为扩大两国经贸合作提供了巨大空间。自1974年8月建立了外交关系以来,特别是在进入新世纪后,由于经济互补性强,中国和巴西在贸易、投资、经济技术合作方面取得了长足进展,双边经贸合作前景十分广阔。中巴经贸现状与发展前景1.双边贸易额迅速增长巴西是居世界前列的资源大国,自然资源极为丰富,许多都是高速发展的中国所短缺和急需的,而且巴西经济的发展对出口依存度很高,庞大的中国市场对巴西而言也至关重要。目前,中国已是巴西在亚洲最大的出口市场和全球第三位的出口市…     

Trade effects of regional integration: A panel cointegration analysis

The paper quantifies the most likely trade effects of the exceptional cases of the GATT/WTO system, namely, Regional Integration Agreements, on the selected member as well as non-member countries of the EU, NAFTA, MERCOSUR and AFTA. To this end, the gravity model was estimated through fixed effects model and panel cointegration analysis. It was found that the explanatory power of the latter has superseded the former one. For the case of EU, it was found that the intra-union trade-creation effect is approximately six times larger than extra-union effects. In NAFTA, exports to outside countries are significantly diverted. For MERCOSUR, on the other hand, results indicate that the integration has not contributed to intra-union trade. The members are still significantly dependent on extra-union imports, just like the members of AFTA.     

Autocracies and regional integration: the Eurasian case

The establishment of the Customs Union of Russia, Belarus and Kazakhstan in 2010, succeeded by the Eurasian Economic Union in 2015, constituted an important discontinuity in the development of post-Soviet regionalism: while the preceding organisations remained cases of ‘ink-on-paper’ regional integration, in the case of the Customs Union the members actually implemented their commitments. This creates an important theoretical challenge: the literature (which the previous experience of Eurasian regionalism was very much in line with) conjectures that authoritarian states are unable to successfully implement an economic regional integration agreement (RIA). The aim of the article is to explore the conditions under which implementation of economic RIAs by autocracies happens. We argue that the implementation is influenced by the extent of economic, social and political ties between member states, and suggest that, unlike democratic states, which are more likely to implement a RIA where there are strong economic ties, non-democracies are more likely to do so in the case of intermediate economic dependence.     

Some aspects on regional integration,comparative advantage and consumer's diversity

This article describes one simple Cournot oligopoly model with linear inverse demand and international linkage, and tries to analyse how the degree of competitiveness, the diversity in comparative advantage, consumer preference and market volume are closely interrelated with each other in the course of free trade areas (FTA) liberalization. The influence of income/substitution effects to firm's profit maximization is also examined. My analysis shows some basic results and implications regarding the tariff-setting strategies and the incentive for endogenous internal liberalization, as well as the role of FTA formation on a stream to world-wide liberalization.     

Waves of international banking integration: A tale of regional differences

We propose an original measure of international banking integration based on gravity equations and a spline function on a panel of 14 countries and their 186 partners between 1999 and 2012. Contrary to the conventional wisdom, we uncover that: (1) the international banking integration outside the euro area has been tenaciously increasing since 1999 and has even strengthened after the crisis. (2) In contrast, the international banking integration of the euro area has been cyclical since 1999 with a peak in 2006 and a complete reversal since then. (3) This decline is not a correction of previous overshooting but a marked disintegration. (4) Outside the euro area, the level of income does not affect the shape of banking integration.     

Expenditure taxes,income taxes,and time-inconsistency

Traditional welfare-based comparisons of different tax structures implicitly assume that the government can precommit to its future optimal policy. When optimal tax rates are time- inconsistent, however, such comparisons may be misleading. This paper uses a two-period representative-consumer optimal taxation model to study the implications of time-consistency for the welfare rankings of expenditure and income taxation. I show that the welfare rankings of optimal policies may not be preserved by time-consistent ones.     

A note on progressive taxes and the supply of labour

It is widely held popular belief that the more progressive the tax system, the greater the disincentive to work effort. This paper seeks to examine the popular belief, and in particular to find circumstances when it may be false. The main conclusion of the paper is that the conditions under which the popular belief is false are stricter than those suggested by previous authors.     

郑汴一体化的区域产业优化研究

郑汴一体化是中原城市群建设的重要环节,郑州和开封的区域产业优化能够推动两个城市之间资源优化,促进中原城市群向纵深发展。但郑汴一体化的过程中依然存在产业低级化程度明显和高级化推动力量不足等问题。因此,试图从金融发展促进产业升级和高级化的角度,通过放开中小银行和非银行金融机构的限制,促进金融深化和自由化来为郑汴一体化的产业优化和聚集提供金融支持,促进郑汴一体化的区域产业优化。     

Distorting taxes and interest on reserves

Few governments in developed economies currently pay interest on reserves. However, Goodfriend (2001) [Goodfriend, M., 2001. Interest on reserves and monetary policy, mimeo, Federal Reserve Bank of Richmond] concludes that it is a useful tool to implement monetary policy. In a monetary growth model with a financial intermediary and a firm who needs to borrow to pay wages, it is shown that paying interest on reserves financed by a labor tax reduces welfare.     

A sequential approach to regional integration: The European Union and Central and Eastern Europe

This paper develops a theory of optimal sequencing of regional integration and applies it to the specific question of Central and Eastern European countries (CEECs) and the EU. We show that the timing of transition and integration has implications for the long-term trade structure of Europe. In this model the interest to integrate the CEECs comes from harmonization of policies to attract industries. Without integration, European countries will try to inefficiently protect their industries. Because of the transfers implied by the CAP and the Structural Policies, the EU delays enlargement until the CEECs have sufficiently converged. CEECs might at this point prefer to stay outside the EU and attract industries by offering them more generous protection than the EU. Such timing may be inefficient ex ante for all countries because it may prevent full European integration in the long run, inducing firms to relocate outside of the EU and governments in the EU and the CEECs to inefficiently protect industry. During the transition, all countries benefit from regional integration among the CEECs.