论物业税能否成为地方财政的主体税源

物业税征收的主要目的之一便是使之成为我国地方财政的主体税源,而这一目的能否实现取决于物业税的征收方案。针对不同物业税征收方案进行对比分析,得到的结论是仅合并房地产保有环节税种不足以使物业税成为地方财政的主要来源,将土地出让收入纳入物业税的征收,才有可能使物业税成为我国地方政府的主体税源。     

Seasonal Homes and the Local Property Tax: Evidence from New York State

This study examines the growth of seasonal (i.e., second or vacation) homes and their impact on local property tax rates using evidence from towns and villages in New York State between 1990 and 2000. We find that a greater concentration of seasonal homes in a municipality is associated with a lower effective property tax rate in towns, and a higher rate in small and rural villages. An alternative measure of tax burden, property taxes as a percentage of median household income, is not related to the presence of seasonal homes in towns but is positively related in small and rural villages. Our findings for towns contradict the findings of an earlier study by Fritz (1982 ) that found that an increase in town property allocated to vacation homes was significantly associated with an increasing property tax rate, although our findings for villages supports his findings.     

谈国有农场如何落实强农惠农政策 夯实农业发展基础

文章主要以广西农垦国有黔江农场为例,对国有农场如何落实强农惠农政策以夯实农业发展基础提出见解。     

会计师事务所内部治理、产权性质与审计质量——基于我国A股上市公司2008-2010年的数据

利用基于问卷调查数据和因子分析方法得出的会计师事务所内部治理水平综合得分,以及我国A股上市公司2008-2010年数据,检验了会计师事务所内部治理水平、企业产权性质和资本市场审计质量之间的相关性。研究发现,会计师事务所内部治理水平越高,其审计的上市公司异常应计项目的绝对值越低,审计质量越高。进一步研究发现,这一效应会因审计客户的国有企业性质而弱化。研究表明,会计师事务所内部治理是资本市场审计质量的重要影响因素,政府主管部门和行业自律组织鼓励和促进会计师事务所完善内部治理的政策能够在一定程度上提高资本市场的审计质量。     

产权配置、地方政府干预与上市公司资产剥离——基于同属管辖交易视角的研究

本文以2004-2005年沪深A股上市公司资产剥离事件为研究对象,基于同属管辖交易的视角,研究地方政府如何借助产权的配置(不同的产权属性与层级),影响上市公司资产剥离的交易行为以及这种交易行为的财富效应。研究发现,财政分权导致的地方政府干预是形成上市公司资产剥离同属管辖交易行为的一个主要因素,不同产权下资产剥离的同属管辖交易行为呈现显著差异,相对于中央政府控制和非政府控制的上市公司而言,地方政府控制的上市公司更倾向于进行资产剥离同属管辖交易;市场给予上市公司资产剥离的整体反应是消极的,且同属交易与非同属交易公司在资产剥离交易宣告期间的财富效应不存在显著差异。     

The Single Tax in Montreal and Toronto, 1880 to 1920: Successes, Failures and the Transformation of an Idea

A bstract . Interest in the Single Tax , an important response to the dilemmas of industrial capitalism , arose in Canada in the late nineteenth century as it had in other lands. Embracing an historical materialism tempered by an appreciation of cultural forces such as religion and ethnicity , the debates over this important tax proposal are charted and explained. While seeing tax policy and tax debates as reflective of social power, the transformation of the Single Tax project is traced from a form of social critique to an attempt to alter the municipal tax base. Awareness of the different class forces involved in the debate and of the different cultures of these two great metropoles into which it was introduced is maintained.     

股权结构、债务约束与高管薪酬——以2008—2013年上市公司为例

与西方经济环境不同,中国上市公司向来存在大股东控制、债务软约束的治理环境。在这样的治理环境中,股东与管理层、大股东与小股东、股东与债权人之间的代理关系集中在公司高管层的激励与约束上。本文在控制了业绩、规模、行业等因素后,研究了大股东控制程度、财务杠杆水平等如何影响"货币薪酬+持股水平"这个薪酬包的结构与水平,且这种影响有些存在非线性关系。     

创作激励、市场竞争与自媒体知识产权产出——基于B站新星计划垂直赛道创作激励政策的实证分析

本文在深入了解B站新星计划垂直赛道政策后,使用python爬取B站2016-2020年B站视频数据,采用固定效应模型,检验了B站创作激励强度与自媒体市场竞争,知识产权产出的影响.研究得出,创作激励强度与自媒体知识产权产出存在显著的正向影响,创作激励强度越高,自媒体的知识产权产出效益越高,并且创作激励强度的增加能够削弱市场竞争程度,即明显发现流量资源倾向于获得高创作激励补贴的视频,存在虹吸效应.本文结合政府补贴与企业创新激励有关主题的基础上,首次提出有关创作激励强度与自媒体市场竞争,知识产权产出的实证分析,通过结合政府补贴激励与企业产出效应相关计算方法,具有极强的先驱性和严谨性.     

“Ministering to the Social Needs of the People”: Samuel Jones,Strong Mayor Government,and Municipal Ownership, 1897–1904

Debates in the Progressive era between supporters of the franchise system and supporters of municipal ownership provide an example of conflicting views of appropriate models of state development. The former wanted to continue the public‐private partnerships that characterized much of 19^th‐century state building, while the latter maintained that this system inevitably led to corruption and exacerbated inequality, calling for a new system of publicly run programs. Mayor Samuel Jones of Toledo worked to expand municipally owned utilities and transportation. Jones argued that granting franchises for the provision of public services enabled private companies to accrue profits that belonged to the people. He actively promoted an alternative model based on his faith in the potential of government, through a program of public ownership, to exemplify a sense of community, brotherhood, and love. Yet obstruction by the city council and lack of mayoral power blocked his efforts. As a result, he attempted to secure a “strong mayor” charter that would enable him to enact his program. The voters, however, rejected the plan, fearing centralization of power and loss of popular accountability. This outcome highlights the importance of the relationship between electoral structures and functional expansion in American political development.