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The adverse health effects from cigarette smoking account for an estimated 443,000 deaths annually in the U.S. Given this circumstance, this study has two objectives. First, it uses a state-level panel data set for a recent time frame to investigate the impact of federal plus state cigarette excise taxes (along with a variety of other factors) on the aggregate consumption of cigarettes. The study adopts a state-level panel data series spanning the period 2002 through 2007, which is the most recent panel for which data for all of the variables are available. Consistent with a number of previous studies, the PLS estimates in this study find that the higher the cigarette excise tax, the lower the aggregate volume of cigarettes consumed. Of course, this outcome does not address the practical problem of the substitution of high nicotine cigarettes for low nicotine cigarettes in the presence of a significant cigarette tax hike. This circumstance leads to the second objective of this study, namely, to propose a general template for a different kind of cigarette excise tax, one that is tied directly to each cigarette brand’s nicotine and tar content. 相似文献
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Frederick Adjei 《Journal of Economics and Finance》2013,37(2):188-199
We examine the effects of firms’ cash positions in moderating the impact of the subprime mortgage crisis on corporate performance. We find that corporate performance significantly declines following the onset of the crisis. Firms with low cash reserves had the largest declines in performance following the onset of the financial crisis. However, we do not find any differences in performance decline following the onset of the crisis, when we compare financially constrained firms to financially unconstrained firms. 相似文献
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This paper explores the ability of firms to integrate a critical strategic issue, the natural environment, into the strategic planning process within the natural resource-based perspective. Using survey data collected from a wide variety of firms and industries based in the United States, we empirically examined the antecedents and effects of integrating the natural environment into the formal planning process. These data were analysed using structural equation modelling with the LISREL technique. Overall, our data provided strong support for the hypothesized relationships. Specifically, we found that the level of integration of environmental management concerns in the strategic planning process was positively related to financial and environmental performance. Furthermore, we found that the greater the functional coverage and the more resources provided to environmental issues, the greater the integration of environmental issues in the planning process. These results suggest that concern for environmental issues may yield competitive advantages in the marketplace as the natural resource-based perspective suggests 相似文献
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Abstract . This study analyzes some criticisms of the empirical use of the median voter model. In an attempt to evaluate these criticisms, a local school expenditure model is constructed which incorporates various income measures and various measures of tax price. Results indicate that median income outperforms other income measures. This empirical evidence offers support for the median voter model and its use in empirical work. The median tax price measure proved not to be of statistical significance. It should not be used without independent validation. Moreover, it does not outperform other tax price measures, in this test, at least. Further research is needed to explain this seeming anomaly. 相似文献
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社区空间布局是影响老年人社区交往的一个重要因素。以调查为基础,从功能距离的视角分析社区空间布局对老年人社区关系网络的影响机制。结果显示:那些居住位置距离社区交往区域功能距离较近的老人,在社区关系网络中的确占据优势地位。楼宇、交往区域、小区入口的位置,以及社区道路走向所组成的社区空间布局模式,通过居住位置到社区交往区域的功能距离这个作用途径,整体上塑造了老年人的社区关系网络。社区规划应当对空间布局进行灵活安排,通过缩短每栋楼宇到社区交往区域的功能距离,来达到促进老人社区交往的目的。 相似文献
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文章以494家在中国上市的公司为研究对象,建立分位数回归模型,分析研究高管国籍文化差异与企业经营效益的关系。结果表明,在决策层文化差异中,权力距离越强、不确定性规避越强的企业,经营效益越低。进一步研究发现,引进外资程度能够减弱权力距离和不确定性规避这两者带来的文化差异对企业经营效益作用的显著性,但随着时间的延伸正负影响趋势却是波动的。 相似文献