Uniform and Non-Uniform Second-Best Input Taxes

We investigate second-best, input-based taxes foragricultural nonpoint pollution control when marketprices are endogenous and production isheterogeneous. Theoretically, we derive the optimalforms of taxes which take account of heterogeneity(non-uniform taxes) and a tax which does not (auniform tax). Empirically, we use a multi-factor,market-equilibrium simulation model to determineoptimal tax rates and associated equity effects,particularly differences in landowner gains/lossesacross a heterogeneous region. When market prices areendogenous, second-best tax policies result inpecuniary externalities that affect existingenvironmental externalities. In particular, thepecuniary externalities amplify the effect of producerheterogeneity on determination of sub-regionaldifferences in tax rates and returns to land,particularly for the uniform policy. With endogenousprices, the uniform tax rate is considerably higherthan any of the non-uniform rates and, ironically, thenon-uniform taxes result in less dispersion oflandowner gains across sub-regions than the uniformtax.     

Industrial Democracy: Toward an Analytical Framework

The credit card market has evolved into what is defined here as a "peacock market." Analogous to extravagant and inefficient male peacock displays, a "peacock market" has developed to become dominated by elaborate signals that are no longer connected in a meaningful way to price, quality, or efficiency.

The focus of this analysis is on how the institutional framework of the credit card market has evolved. It is concluded that while recent and proposed regulations are beneficial, a peacock market-based strategy is already embedded in current institutional thinking and will be very difficult to reverse.     

银行监管的成本收益分析：一个新的分析框架

银行监管是有成本的．它一方面可以降低银行体系的风险，使整个社会从中获益：另一方面也有可能会造成监管成本超过由监管带来的收益．从而降低整个社会的福利。本文对银行监管的成本和收益及其构成进行了界定，分析了，影响银行监管成本收益的各种因素，建立了基于成本收益分析的最优监管模型：同时从现阶段我国银行业监管中监管对象和监管环境的特殊性出发，提出了重新塑造高效银行监管体系的建议。     

我国货币政策调控体系：一个新的分析框架

货币政策的本质是通过改变实体经济中（广义）货币供应量的大小来影响商品市场的价格和经济主体的行为。因此,货币政策体系的研究重点是讨论央行如何通过具体的货币政笨操作来影响实体经济中货币供应量的大小。本文从两类货币发行机构这个新的视角出发,重点讨论了我国基础货币发行的特点和历史沿革、广义货币的决定、同业市场、数量调控和价格调控、我国货币政策调控体系的缺陷及改革方向。     

地方官员行为与经济发展:一个分析框架

本文在对地方官员行为的相关文献进行分析的基础上将影响官员行为的多个方面,即财政分权、政治晋升和腐败,构建了一个统一的分析框架。利用这一分析框架,我们考察了不同因素对官员行为(主要是努力和腐败)的影响,并得到了相关命题。与那些只研究一方面因素对地方官员行为影响的文献相比,利用我们的框架得到的结论更加全面。     

Nonpoint Source Pollution Taxes and Excessive Tax Burden

If a regulator is unable to measure firms’ individual emissions, an ambient tax can be used to achieve the socially desired level of pollution. With this tax, each firm pays a unit tax on aggregate emissions. In order for the tax to be effective, firms must recognize that their decisions affect aggregate emissions. When firms behave strategically with respect to the tax-setting regulator, under plausible circumstances their tax burden is lower under an ambient tax, relative to the tax which charges firms on the basis of individual emissions. Firms may prefer the case where the regulator is unable to observe individual firm emissions, even if this asymmetric information causes the regulator to tax each firm on the basis of aggregate emissions.     

公司治理与企业财务行为:一个分析性框架

本文主要通过对公司治理与企业财务行为之间的关系，以及英美、日德和我国不同公司治理模式下企业财务行为的分析，试图理出规范财务行为、提升财务效率的公司治理机制，并提出实现这一机制的若干意见。     

The Effects of Pollution Taxes on Urban Areas with an Endogenous Plant Location

This paper has integrated space into the effect of a direct pollution control on the pollution damage of heavily populated areas like CBD. This integration gives us some new insights into the effectiveness of a pollution tax as a pollution control device when the plant location of the firm is endogenized. It is shown that when the plant location is endogenous, as pollution taxes become higher, the firm moves its plant towards the CBD, causing higher pollution damage to the CBD residents, if the production function exhibits decreasing returns to scale.     

The Population Sub-Group Income Effects on Inequality: Analytical Framework and an Empirical Illustration

A method is developed to examine the population sub-group income effects on inequality using the generalized Theil indices. The proposed method is illustrated by computing the effects of marginal changes in the occupation-specific incomes on per capita income inequality in Australia based on data for 7197 sample households relating to the 1988-89 Household Expenditure Survey conducted by the Australian Bureau of Statistics (ABS). The study shows that the growth of (distribution neutral) per capita income in four occupations, namely, unemployed and pensioners, trade-persons, machine operators and laborers, is inequality reducing whereas the growth of per capita income in all other occupations is inequality augmenting. The occupation-specific income effects on between-group inequality are, however, stronger than those on within-group inequality. These findings are invariant to the choice of alternative distributional weights used in the generalized Theil indices.     

Targeting Urban Congestion: Equity and Second-Best Issues

Distributional and second‐best problems of implementing efficiency based demand management of road use in Australian cities are addressed. Both road use pricing and parking policies are considered. Failure to price roads and parking spots efficiently contributes to excessive travel and to excessive urban expansion. A key policy concern is to promote demand management acceptability by offering transportation alternatives and by making explicit the sources of efficiency gain from revenue neutral road charging policies with double‐dividend advantages. Second‐best policies of restricting land releases on city boundaries to encourage more compact city development may be inferior to policies of pricing major roads, cordon pricing and demand based parking policies.     

Evaluating Projects in a Dynamic Economy: Some New Envelope Results

Abstract. This paper deals with the modern theory of social cost–benefit analysis in a dynamic economy. The theory emphasizes the role of a comprehensive, forward-looking, dynamic welfare index within the period of the project rather than that of a project's long-term consequences. However, what constitutes such a welfare index remains controversial in the recent literature. In this paper, we attempt to shed light on the issue by deriving three equivalent cost–benefit rules for evaluating a small project. In particular, we show that the direct change in a net national product (NNP) qualifies as a convenient welfare index without involving any other induced side effects. The project evaluation criterion thus becomes the present discounted value of the direct changes in NNP over the project period. We also illustrate the application of this theory in a few stylized examples.     

欧盟监管:一个制度性分析框架

欧盟的监管理念是基于规则的监管,因此规则制定的理念、原则、程序和方法就显得尤为重要。2006年3月15日,欧盟委员会公布了最新版本的监管"影响评估指引"(Impact Assessment Guide-lines),^[1]其宗旨是为欧盟在界定政府与市场的关系上,提供一个监管法律法规制定的制度性框架,促使欧盟监管法律法规从议案的提出、讨论、通过,到议案的执行和检查,更为规范、协调和有效,这对欧盟内部统一大市场的建设和完善,促进竞争、经济增长和就业,具有重要的指导意义。本文对监管"影响评估指引"框架作一简要评析。     

公共品多元供给视角下的财政分权:一个新的分析框架

科学界定财政分权取决于横向(即政府、市场与非营利组织公共品供给职能分工)和纵向(即中央-地方关系架构下的责权配置)两个维度相关变量的交互影响。由于中国式财政分权导致政府供给公共品结构偏差,难以满足社会公共需要,而财政分权又是公共品有效供给的核心制度载体,优化财政分权可以增进社会福利水平,所以,财政分权改革意义重大。因此,应按照横向维度为先、纵向维度为次的财政分权逻辑思路,拓展和深化财政分权的外延与内涵,从而提出了中国式财政分权改革的总体构想与政策选择。     

Convergence in Productivity Across Industries: Some Results for New Zealand and Australia

New Zealand shares a wealth of common interests and experiences with Australia. This has tempted some to assume that these economies form an ‘Economic Club’, in which one would expect to identify common aggregate trends and growth experiences. In this paper we present results that test, and generally reject, convergence in labour productivity across Australia and New Zealand, using both aggregate and disaggregate, industry‐level data. We find that only two industries satisfy our definition of Conditional Convergence (Agriculture, Forestry and Fishing and Cultural and Recreational Services), and that the Mining and Wholesale Trade industries have particularly important roles to play in explaining the measured divergence. Cointegration‐based tests reveal more stochastic trends governing Australian productivity than in New Zealand. The evidence suggests, therefore, that the underlying growth processes of the two economies are fundamentally different, thereby questioning the relevance of aggregate comparisons between them. New evidence using industry‐level data does not, therefore, resolve the aggregate‐level ‘non‐convergence puzzle’ identified here, and elsewhere.     

会计信息传递效果的分析框架

造成会计信息传递失效的原因包括:会计信息系统的固有缺陷、企业管理层对信息披露的选择行为和信息使用者的认知限度3个因素。严格的会计确认标准和计量方法的限制造成了会计信息系统的固有缺陷;管理层对信息披露成本和效益进行量度的困难,加之管理层的复杂披露动机,使信息披露的选择表现出一定的随机性;信息使用者对大量专业信息处理能力的缺乏,使信息使用者存在认知限度。本文试图将3个因素纳入到一个统一的分析框架中加以研究,以全面、系统地把握会计信息传递效果的症结。最后,本文运用该分析框架对会计信息过剩现象的争论进行了分析。     

战略营销管理理论:一个分析框架

在西方学者关于战略营销管理理论研究成果的基础上,尝试从战略营销管理理论逻辑体系框架和战略营销管理理论内容体系框架两个方面来构建战略营销管理理论的分析框架。     

公众参与科技政策制定:一个STS的分析框架

"公众参与"作为一种新的民主形式,已经成为公共事务管理和决策中的基本制度。在STS的视域下,公众参与科技政策的制定过程将更加情景化和与境化。这主要表现在:"公众"的角色呈现出多样化;"参与"是"理解"科学的重要途径和基础;"科技政策的制定过程",为公众提供了接触"科学"的"空间"。在此基础上,提出了公众参与科技政策制定过程的一个分析框架,即"阶梯-行动者"模型。     

中小企业战略管理:理论述评及初步分析框架

传统企业战略理论主要以大企业为研究对象,难以有效指导中小企业战略实践及其可持续成长。促进中小企业成长需要高度重视中小企业战略管理。本文基于国内外学者对中小企业战略管理所做的研究,分别从中小企业战略计划、战略选择、战略执行、战略变革、企业家和中小企业战略等方面对中小企业战略管理理论做出述评,建立了中小企业战略管理的初步分析框架,并指出我国中小企业战略管理研究应该关注转型经济情境、企业家能力和成长型中小企业的战略实践等三方面重要问题。     

Trade Structure, Transboundary Pollution and Multilateral Trade Liberalization: The Effects on Environmental Taxes and Welfare

This paper considers a trade situation where the production activities of potentially heterogeneous countries generate pollution which can cross borders and harm the well-being of all the countries involved. In each of those countries the policy maker levies pollution taxes on the polluting firms and a tariff on imports in order to correct that distortion. The purpose of the paper is to investigate the effect of a reduction in the tariff on equilibrium pollution taxes and welfare. The existing literature has investigated this problem for trade between two identical countries. This paper analyzes the problem in the more realistic context where countries are not necessarily identical and trade can be multilateral. It becomes possible to show what bias is introduced when those two realities are neglected. I find that a tariff reduction can actually lower output; it can also lower welfare even if pollution is purely local.