The Effectiveness of Anti‐Smoking Legislation: A Review

Abstract.  This survey focuses on government efforts to curb the use of undesirable goods, notably tobacco products. We synthesize the economics literature and examine the effectiveness of government curbs on tobacco consumption through non‐price controls (such as bans on cigarette advertising, health warnings, and workplace smoking bans) and price measures (or higher prices through higher taxes). This literature review is unique in that we do not merely aim to provide a summary of the literature. Rather, our main focus is to draw conclusions from the literature regarding the effectiveness of alternate policy measures across countries in checking smoking and to provide directions/suggestions for extending the scope of government intervention to other tobacco products.     

The Desirability of In‐kind Transfers in the Presence of Distortionary Taxes

A standard argument in welfare economics maintains that private goods should not be publicly provided, because cash transfers are always superior to in‐kind transfers. However, this conclusion does not hold in second best economies. A strong case for the desirability of in‐kind transfer in the presence of distortionary taxes has been made in various recent contributions. Here, we survey the arguments provided in these papers, using a common theoretical framework which enables us to present more clearly the similarities and the differences among the various papers. The use of a common formal model helps us to show how the rationale for public provision of private goods is sensitive to the form of the tax system. It also helps us to provide an explanation why mandatory and non‐mandatory in‐kind transfer schemes have the same effects on social welfare. Finally, we offer some considerations on the relevance of the theory of in‐kind transfers for policy action. JEL Classification Number: H42     

“孰低法”在企业所得税纳税调整中的应用

成本与市价孰低法是会计学上对存货和短期投资计价的方法。在税收方面,为了加强对所得税税前列支项目的控制,我国税法在企业所得税和个人所得税应纳税额的计算过程中设计了许多绝对金额与相对比率控制相结合的方法,要求将某些税前扣除项目的实际发生总额与按规定比例计算的最高列支限额相比较,然后选择两者中数值较低者进行扣除。论文将有关规定进行了归纳整理,称为金额与比例孰低法。     

企业物流税与纳税筹划

在分析物流税特点的基础上 ,探讨了纳税筹划的风险以及回避风险的途径 ,提出了企业所得税中成本与费用筹划的各个具体问题     

个税起征点改革对纳税能力的影响：基于居民收入分布的估算

本文分析了个税起征点变动对纳税能力的影响机理。本文基于2005~2012年我国居民收入分组数据,采用构建的收入分布纳税能力测算积分模型和PLS路径模型,估算了我国居民个人所得税纳税能力和个税起征点改革对纳税能力的影响效应。研究发现,2005年以来我国居民平均收入水平有较大的提高,收入分布呈厚尾分布特征,其标准差呈弱平的倒“U”形变化趋势。2006年和2008年两次个税起征点的调整并没有改变纳税能力的增长态势,却影响着税务部门的征缴行为,税收努力指数的波动表明,税制改革与征纳税人预期行为的强关联关系,2011年的个税起征点改革对纳税能力有较大影响;PLS路径模型估计显示,居民收入的增长对纳税能力影响最大,个税起征点改革则是通过增加居民收入、影响征缴行为来间接地影响纳税能力。     

高校企业所得税问题探讨

随着高等教育体制改革不断深入,高校适应市场经济的能力不断加强,高校的经济活动日益频繁。为调节相关经济活动,国家出台了一系列高校企业所得税税收政策,加强高校的税收管理工作。通过全面了解高校企业所得税税收政策,掌握高校企业所得税有关优惠待遇,研究高校企业所得税的核算方法,探讨高校企业所得税存在的问题及改革对策,并提出对高校企业所得税缓征及免征的建议。     

The Income Elasticity of Money Demand: A Meta‐Analysis of Empirical Results*

Abstract. In this paper, we use meta‐analytic methods to investigate possible sources for the large variation in empirical findings about the income elasticity of money demand. Our results suggest that the broadness of the monetary aggregate, the inclusion of wealth and the consideration of financial innovation exert a significant influence on estimated income elasticities. Furthermore, we find substantial cross‐country differences, in particular between the US and other countries. These differences can, to some extent, be explained by the macrofeconomic environment and the dissemination of payment cards.     

新企业所得税法下的纳税筹划

新企业所得税法对原企业所得税相关政策进行了重大调整,企业应在深入研究和分析新企业所得税各项条款的基础上,进行有效的纳税筹划,从而给企业带来节税效应。     

Cost‐ and Income‐based Measures of Human Capital

Human capital is increasingly believed to play an important role in the growth process, however, adequately measuring its stock remains controversial. In this paper three general approaches to measurement are identified; cost‐based, income‐based and educational stock‐based. This survey focuses on the first two approaches and provides a critical review of the theories and their applications to data from a range of countries. Particular emphasis is placed upon the work of Jorgenson and Fraumeni (1989, 1992) and some new results for New Zealand based upon their approach are also presented.     

关于中小型企业收入最大化的研究

随着我国社会与经济的快速发展,越来越多的中小型企业加入到市场中,企业面临的竞争力和压力增大,同时市场上已有的同行业大型企业已经形成一定规模,中小型企业发展受到很大限制,所以中小型企业如何在当前环境中创收并且站稳脚跟,成为一个值得研究的问题.     

中国居民收入差异和消费水平的关系研究

本文是在西方经济学消费理论的框架内,着重分析和研究了一个经济体中居民收入差异和该经济体消费水平的相关性。本文与其他相关研究虽然在结论上一致,但研究方法不同:在此之前的研究都是借用凯恩斯的"边际消费倾向递减"规律来定性说明居民收入差异和消费水平之间存在负相关关系,而本文则建立了一个同时含有收入差异和消费水平的消费模型,并通过对该模型的数学分析来论证二者之间的负相关性。     

NIT picking: The macroeconomic effects of a Negative Income Tax

I study a revenue-neutral reform of the U.S. income tax and welfare system that involves the adoption of a Negative Income Tax (NIT). The reform is undertaken in a life-cycle economy with individual heterogeneity and uninsurable idiosyncratic labor risk. The optimal NIT consists of a 22% rate and a transfer equivalent to 11% of per-capita GDP. The ex-ante average welfare gain is a 2.1% annual increase of individual consumption. I show that a NIT outperforms a flat tax reform (income tax plus deduction) by a considerable margin. The key consequence of the reform is that high-productivity agents increase their relative importance in the labor supply at the expense of low-productivity agents.     

拉弗曲线与税收行为中的混沌特征

本文研究了税收中拉弗曲线（Laffer curve）隐含的混沌特征。分析表明,在拉弗曲线平滑上升的表面现象背后,隐藏着一种无序的状态或混沌特征,因此,在经济发展、税基扩大的情况下,应慎重提高税率,防止税收的大起大落。     

收入差异对总体消费的影响

本文以蒙特卡罗模拟为主要手段,辅以计量方法,研究不同程度的收入差异对总体消费的影响。最终得到以下结论：随着基尼系数从0增加到1,总体消费总体上呈递减的趋势,但递减的过程具有明显的非线性特征;当基尼系数从0增加到0.4之前,总体消费随之下降的幅度较小,且波动性很小;当基尼系数增至0.4后,随着基尼系数的增加,总体消费突然大幅下降,而且波动性也大幅增加。随着基尼系数接近1附近时,这种情况逐步减弱。     

国有企业所得税与绩效目标的福利效应

结合国有企业的相对绩效考核机制,本文建立了一个包含国有企业等多元所有制部门的开放经济模型,以考察国有企业所得税、绩效目标等外生政策调整时的福利效应。数值分析结果表明,当国企相对业绩目标低于市场水平时,适度提高国企所得税负可增进经济效率与社会福利,减轻国企所得税负将适得其反。根据这一发现,为纠正2007年企业所得税改革对国企经营的约束放松,避免经济效率与社会福利损失,政府应提高对国企的绩效考核目标。     

The Long‐Run implications of Growth Theories

This paper draws attention to some possible misunderstandings concerning the place of long‐run outcomes in growth theory. It argues that the traditional emphasis on these outcomes is often misguided. As a result of this emphasis, too much attention is paid to the role of knife‐edge assumptions, and researchers may be led to interpretations of the evidence, or models of the growth process, that are not wholly sensible.     

乡镇政府财务收支状况改善路径研究

我国取消了农业税附加的相关政策带来了一系列的影响,同时乡镇财务的收支状况也出现了不同程度的恶化。农村的基本建设义务教育投入、公益事业的发展资金不足,想要基层政府的有效运行,上级财政要为乡镇企业确定合理的税收来源,利用转移支付制度来保证农村教育以及公益事业的投入。此外,乡镇政府也可以取消农业税后作为乡镇职能转变的基础,在大力征收减支活动基础上发展乡镇经济,促进乡镇经济的发展,增强乡镇的经济实力。     

浅析政府应对居民收入增加与财政收入减少的对策

党的十八大报告提出要千方百计增加居民收入,深化收入分配制度改革,实现发展成果由人民共享。然而在国民收入总量一定的条件下,居民收入比例增加,政府与企业的收入比例则会减少。因此,在社会主义市场经济条件下,如何平衡居民收入比重提高与财政收入减少两者之间的关系考验着政府的执政能力,关键在于明确政府职责,实现政府职能归位。     

“两税合一”浅议

新企业所得税法于2008年1月1日开始实施,"两税合一"是重大变化之一。此变化究竟会对我国经济发展产生何种影响?从"两税合一"的起源和历程入手,从宏观和微观两个方面对其可能带来的影响进行了探讨,并针对问题提出了建议。