Some Comments on Tax Competition and Its Potential Effects on Tax Rates and Revenues

Corporate taxation is seen as the price of investing in a country, that is, the price either for the right to do business within the jurisdiction or for the supply of public goods. If consumption of that right or those public goods is mobile between jurisdictions and price competition ensues which will force prices together. Also, in the case of high tax regimes, a fall in the tax burden would be anticipated. In other words, countries will spontaneously harmonize their tax systems or face the loss of intemational investment and the disadvantages they bring.     

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.     

General Property Reassessment: Relative Tax Impacts on Land and on Structures

A bstract . Many jurisdictions require periodic mass reassessment of real property to bring assessed values closer to market values and to reallocate tax burdens among property types. This paper examines the influence of general reassessment on the tax burden on land relative to that on improvements in Indiana, a state using elected local assessors, statewide mass reassessment on a regular cycle, and assessment of structures at hypothetical reproduction cost. Examination of data over the 1950-51 to 1974-75 period shows that economic growth and development reallocates property tax impact away from land: the share of land in the base declines and the effective rate paid on any given parcel of land declines. Reassessment adjusts these impacts. While reassessment increases the share of improvements in the total base, the readjustment for land is larger. From this analysis, the most recent mass assessment (1968) increased the land to improvement ratio by about 42 percent.     

Land Prices and Tax Policy: A Study of Fiscal Impacts

A bstract . Various tax measures are in use in efforts to control the level of land prices and to moderate changes in them. These are the site value, vacant land, increment value and transfer taxes. Analysis indicates that sufficiently heavy site value taxes can help stem the rise in land prices and that relatively heavy vacant land taxes can be used to encourage the development of certain urban land. Both instruments may bring forward the time of development. Both are perhaps the best tax tools for controlling speculation. Significant problems seem likely to attend the use of land value increment and transfer taxes applied at high rates. Non-tax alternative or complementary measures are also analyzed.     

Obstacles to Federal Tax Reform: An Exploratory Inquiry Into the Fiscal Attitudes of a Small Group of Taxpayers

A bstract . An exploratory inquiry was conducted to identify legislative goals of Washington-based tax reformers and to learn bow a small group of taxpayers (n = 54) from various socio-economic backgrounds felt about some of these goals. On a general level most informants claimed they supported elimination of tax loopholes. However, on a more specific level informants tended not to see any tax provision they used to avoid taxes as a "loophole," According to these semi-structured conversations, these taxpayers held no allegience to any particular principle of tax equity or tax justice except that, believing that other taxpayers engage widely in avoiding taxes, they are anxious to lose no importunity to do so.     

企业商业模式创新中的顾客价值主张测度模型——基于华录集团的探索性研究

本文采用探索性案例研究方法,对华录集团商业模式创新及其在创新过程中形成的顾客价值主张进行了深入研究,并构建了企业商业模式创新中的顾客价值主张测度模型.研究表明,由于商业模式创新独有的特征,反映在其顾客价值主张上主要表现为颠覆性、共振性、多边性和专业性这四个方面,并据此对商业模式创新中的顾客价值主张的各个维度进行了详细说明.     

Public Choice and the EPA, 20 Years Later: An Exploratory Study

Nearly 20 years ago, Mixon (1995) found that urban warming is positively related to the probability of an EPA citation for a violation of carbon emissions standards, whereas lobbying effort reduces the probability of such a citation. This study revisits the Mixon (1995) framework by using data on ozone violations. The results indicate that EPA citations for ozone violations are not significantly related to lobbying effort.     

Workforce Reduction In Australia and New Zealand: A Research Note

Relatively few studies have examined the incidence of permanent workforce reduction and factors related to workforce reduction behaviour. In this study, such issues are addressed using data from more than 1,450 organisations in Australia and New Zealand. On average, about 36 per cent of respondents reported a permanent reduction of the workforce over the past three years (with an average reduction of almost 19 per cent of the workforce). Several factors, including product or service demand, pressure to focus on short-term profits or budget goals, a major change in organisational strategy, the quality of the relationship between the employer and employees, the organisation's expressed commitment to job security and the age of the organisation, distinguished organisations that had or had not engaged in a permanent employee retrenchment.     

State Spending: What to Cut, Where, and Why

The growth of government has abscured the erstwhile clarity of its tasks Geoffrey Wook, of City University Business School, considers cuts in state spending that would clarify the function of government, reduce its burden on the taxpayer, and re-establish its central and limited purpose.     

直接转运对供应链的影响和要求

随着供应链管理概念在企业的发展与应用．传统的配送战略在进一步降低物流成本和满足顾客需求上都受到了一定的挑战。本文从直接转运（cross-docking）的涵义和运作特征出发，分析直接转运对供应链中生产商、分销商或配送中心和零售商的影响，并总结直接转运给供应链带来的总体利益，提出供应链主要参与者在实施直接转运方式时，应该从配送中心布局、执行与控制、仓库管理系统、供应链信息沟通和供应链伙伴关系等方面来考虑，从而使直接转运的利益最大化，进一步促进供应链的整合。     

Swinburne's Challenge: A Note on Probability Estimates for Nontypical Potential Evidence Instances

General confirmation theory, and especially its Bayesian variant, has never been able to adequately address the issue of how to handle qualitative evidence instances. Such statements encompass a wide class including historical claims, those of the human sciences not incorporating quantitative models, legal statements and the like. The issue was recognized by the philosopher Swinburne (1973) who puzzled how such statements as, Caesar crossed the Rubicon, could be assigned a meaningful probability estimate. The present paper suggests that such statements can be transformed into, at least, plausible probability estimates. This requires a two step process: judgements made by credible raters, and the transformation of judgements into one or more reliability co-efficients. These reliability estimates can then be utilized in the standard Bayesian model to yield plausible degrees of belief between hypothesis and evidence.     

“营改增”对劳务分包的影响及应对举措

财政部和国家税务总局联合发布了《营业税改增值税试点方案》,自营改增试点推广至今,为企业减少税负成效明显。建筑行业普遍存在劳务分包情况,本文仅从一般计税项目的视角出发,从分包方资质、劳务管理模式、验工计价、财务支付等方面阐述营改增对劳务分包的影响,并提出可能解决问题的应对举措。     

“减税降费”对房地产企业成本的影响及建议

近年来,为深化供给侧结构性改革、推动经济高质量发展,国家出台了一系列减税降费政策。房地产企业也享受着减税降费政策所带来的红利,2019年4月1日增值税由10%下调为9%。对于社会其他行业,增值税下调的过程中成本大大降低,而对于房地产企业来讲,因为自身的特点,导致了建筑成本的增加。论文对减税降费对房地产企业所造成的影响及相应对策进行论述,主要从企业成本入手。     

碳税对中国产业与地区竞争力的影响：基于CO2排放责任的视角

基于2007年中国区域间投入产出表,本文从生产者责任与消费者责任两个方面考察了中国不同地区、不同产业的CO2排放情况,并分析了两方面征收碳税对各地区以及相关产业竞争力影响的差异。研究表明,中国也存在着从东南沿海等相对发达地区向西北、东北等欠发达地区的“碳泄漏”现象。因此,与从生产者责任方征税相比,从消费者责任方征收碳税,可以较大幅度地减轻对西北、东北等欠发达地区及相关产业竞争力带来的负面影响,同时又不致使东南沿海经济发达地区及相关产业的额外负担上升幅度过大。本研究的政策启示是,在进行区域与产业CO2排放责任分担时,不能仅仅停留在生产者责任方面,需要同时引入消费者的责任,这既符合责任分担的公平性要求,也能够协调各方利益,达到最佳减排效果。     

税收增量融资:芝加哥的案例与启示

税收增量融资(TIF)是美国城市政府最常用的公共融资工具之一,提供了一套利用存量土地的增量收益来为公共项目融资的机制。这与我国地方利用增量土地开发的土地融资模式形成了鲜明的对比。尽管我国并不具有财产税的制度基础,房产税的制定也才刚提上议程,但税收增量所内涵的逻辑仍能为我们提供有益的启发和前瞻性的价值。借鉴TIF的机制,地方可以探索新的融资来源,搭建更完善的PPP框架,以至建立更合理的区域合作和利益分享机制。     

浅谈刑法偷税罪的修订及其对税收工作的影响

《刑法修正案(七)》对刑法第201条偷税罪作了重大修改。从我国的法律看,刑法修订往往早于税法的修订,两者关于偷税违法行为和犯罪的界定上又具有很强的接续性。     

员工越轨创新行为的影响因素和形成机制 ——基于扎根理论的探索性研究

员工越轨创新行为作为非正式创新的重要形式之一受到学界关注。基于扎根理论,厘清了越轨创新影响因素体系,它包括领导风格、员工特质、心理感知、组织情境4个主范畴,以及对应的28个子范畴;在此基础上,进一步构建了“组织事件→驱动因素→行为动机”的越轨创新行为形成机制模型,并基于此模型提出相关命题。研究结论丰富了越轨创新行为理论体系,也为创新管理实践提出了建议。