实施兴市富民地税工程 支持潍坊经济持续发展

为实现“促进经济发展富民，增加地税收入兴市”的目标，潍坊市地税局在全市地税系统卓有成效地开展了“兴市富民地税工程”，本着从经济到税收的思想，增强改革和服务意识，发挥地税部门职能作用，积极培植、涵养和建设税源，服务于经济建设和企业改革，密切税企关系，努...     

杭州市地税收入风险及预警研究

“十五”期间，我市地税部门组织收入呈连年高基数、高增幅的“双高”现状。然而，进入“十一五”开始显现持续增长的难度。本文着重从经济税源和税收管理视角，分析了当前地税收入增长方面存在的显性和隐性问题，并从经济增长、制度保证、管理增收等五个方面提出了规避地税收入风险、提高税收安全性、保持收入增长的可持续性、实现“和谐财税”的对策。     

充分发挥主体作用 确保收入全面增长

充分发挥主体作用确保收入全面增长刘嘉元林辉一、理清思路，摸清底数，是做好征管工作的重要前提实施分税制改革，全面接管地方各税以后，我们抚顺市地税新抚分局面临的形势是队伍新、困难多、任务重，而且征管资料不全，税源底数不清，基础工作薄弱。在这种情况下，要强...     

关于天津市地税系统推行税源专业化管理的几点思考

税源管理是税收管理活动的基础性工作,如何进一步深化税收征管改革,推进税源专业化管理成为当前税务系统面临的重大课题。本文通过对部分省市地税改革经验的分析,结合天津市地税征管工作的实际情况,对当前天津市地税系统如何推行税源专业化管理提出了几点思考和建议。     

完善地方税收体系的构想

我国正在推行的以“分税制”为主体的财税体制改革,可以使税制简化、税负公平,它有利于促进企业平等竞争。从某种意义上讲,现行税制为地方税源体系建设创造了有利的条件。在这种税制的作用下,相当一部分地区构建起了结构优化、优势明显的地方税源体系,经济有了较大的发展。但是,也应该看到现行税制给地方税源体系建设带来的诸多不利因素。新形势理,如何进一步完善地方税收体系,使税收与经济齐头并进”、协调发展,是摆在各级政府及经济管理部门面前的一个新的课题。     

浅论深化我国现阶段税制改革

本文从我国现阶段税制改革的历史原因入手，结合国际税改趋势探讨了分税制改革的作用与现状，并进一步分析了当前分税制存在的问题。在此基础上提出，税制改革应以降低税负、增加税源为目标与途径：理顺中央和地方财政分配关系；深化分税制改革；通过结构性减税降低税负；完善税种适应生态文明建设。     

税制改革要兼顾利益平衡

利益的平衡，离不开税制的改革。业内人士指出，当前形势下，“财权与事权相匹配”或“财力与事权相匹配”的分税制原则，已经具备了重新审视其布局的必要，以国、地税分设为特点的现行税收征管格局、中央和地方财税及行政关系都将面临调整和改革。     

构建地方税收收入质量评价体系研究

本文在学习借鉴兄弟省市先进经验基础上,结合天津市地方税收收入质量的现状,从经济与税收协调性、税收依法行政执行力及风险防控能力、税收征管质量及绩效和经济税源可持续发展潜力四个方面进行了分析和论述,深入查找和分析影响天津市地税税收收入质量的问题和根源,同时以国家税务总局研究制订的《税收收入质量评价工作方案》为基础,初步甄选出符合天津市经济税源状况和地税税收收入特点的评价指标,并提出构建天津市地税税收收入质量评价分析体系的总体设想。     

"十五"期间加强横县地方税源建设问题的探讨

自1994年国家实施分税制财政体制以来,地方税收(本文指地税部门组织的收入)已成为地方财政收入的主要来源.针对当前的经济税源形势,要切实解决地方党委、政府最担忧的"无税可收"问题,不断扩大地方税收占地方财政收入的比重,就必须大力发展和培育地方税源,扩大地方税基,强化税收征收管理.本文结合横县工作实际,通过对"九五"期间横县地方税收收入情况的分析,就"十五"期间加强横县地方税源建设问题提出对策建议.     

郭声琨在全区地方税务工作会议上提出 发挥税收收入功能 为建设四个广西而努力

2005年12月28日，全区地方税务工作会议在南宁召开。自治区党委副书记、自治区常务副主席郭声琨出席会议并讲话。郭声琨说，我区在2004年经济实现“三突破”的基础上，2005年又实现了“双过千”的目标。这凝聚着我区地税系统广大干部职工的辛勤汗水。我区地税工作，一是狠抓税源监控和税收经济分析；二是加强征管，强化稽查，优化服务；三是围绕地方税收中心工作，     

片警丁江的“平凡”生活

于江中等个，一身制服衬托着潇洒和威严，眼睛不大，却透着精干和果敢，一口地道的济南话给人感觉“很亲切”。自1994年加入济南市警察队伍，于江从警近20年了，从暂住人口稽查，到分管刑事案件，再到社区民警，每个岗位他总能出色地胜任。     

Neighborhood Effects and Regional Poverty Traps in Rural China

The present paper investigates how neighborhood effects are connected to chronic poverty. We examine a large sample of groups of households and find that neighborhood effects are significant in a majority of groups, especially in the poorest groups. People living in poor communities tend to suffer from poverty over time. It is of theoretical and empirical importance to explore how neighborhood effects are interrelated with chronic poverty and the channels through which this occurs. Unlike other econometric analyses, we establish a multilevel econometric model to show that： （i） it is difficult for an individual living in a neighborhood with a high proportion of agricultural labor, low education levels, and poor transport and telecommunication infrastructure to escape from poverty traps; （ii） neighborhood effects dominate in poor communities; and （iii） although poverty is affected by group-level factors, individual factors still play a dominant role in regards to escaping poverty when income surpasses a threshold level Therefore, policy priority should be given to providing social protection and public services, especially in poor rural areas.     

Rail Transit and Neighborhood Crime: The Case of Atlanta,Georgia

The construction of commuter rail stations is the centerpiece of many metropolitan areas' overall strategies for dealing with worsening air pollution, automobile congestion, and urban sprawl. Neighborhood groups have frequently opposed new stations on the grounds that stations increase crime. If fears of station-induced neighborhood crime are justified, building new stations may make the problems they are supposed to address even worse, because crime is a cause of employment and population decentralization. This paper first demonstrates theoretically that transit's impact on neighborhood crime can be either positive or negative. Some rare evidence is then provided on the link between transit and crime. Using a unique panel of neighborhood crime data for Atlanta, the results from estimating fixed effects and random effects models show that transit's impact on crime depends on certain characteristics of the neighborhood. The mix of these characteristics found within central city neighborhoods has resulted in transit increasing crime there, whereas in the suburbs crime has been reduced by transit.     

The Stability of Social Preferences in a Low‐Income Neighborhood

We investigate whether social preferences are stable across contexts using a field population of low‐income Americans. We develop and demonstrate a simplified, visually‐based experimental methodology appropriate for this population. We show that choices in a laboratory public goods game predict giving in real donation experiments, as well as self‐reported donations and volunteering outside the lab. At the same time, choices vary systematically by individual characteristics and decision context. Thus, our results provide evidence both for an underlying stable social preference and for the role of context in influencing the expression of that preference.     

国家间价格水平差异的成因——对富人社区效应模型的扩展和检验

唐翔(2008)放宽巴萨模型假设条件,提出了更为现实的解释国家间价格水平差异的富人社区效应模型。然而,该模型基本形式与巴萨模型在计量上难以区分。文章将富人社区效应模型做了进一步扩展,构建了能够识别其与巴萨模型区别的计量检验形式。随后,通过放松非技能工人只能生产非贸易品的假设,又构建了符合当代世界外包生产情况的富人社区效应当代模型,使之能对高收入和低收入国家间物价水平的不同表现进行理论预测。通过对基于1990~2010年面板数据的联立方程进行估计发现,在高收入国家中,非技能劳动力比重对物价水平有极大的负向影响,并超过了其通过影响人均收入而对价格水平产生的间接影响;然而,在低收入国家中这种情况并不成立。这表明,富人社区效应模型对国家间价格水平差异的现实解释力是优于巴萨模型的,具有普适意义。     

Recidivism among Welfare Recipients: The Role of Neighborhood and Access to Employment

Work requirements and time limitations on benefits have forced welfare administrators to be more aggressive in moving welfare recipients into the workplace. This paper tracks a cohort of Georgia welfare leavers from 1992 to 2001, estimating the timing of recidivism using duration models. Of the case heads that leave the program within a two-year period, 15.3 percent remain out of welfare for less than three months and 35 percent returned within one year. There is also a relatively high risk of welfare recidivism for a much longer period than estimated in previous studies. Furthermore, successful employment may be affected not only by the presence of job growth but also by the industrial mix in which jobs are growing and by the residential location of welfare leavers.     

Hurricane Katrina as an Experiment in Housing Mobility and Neighborhood Effects: Were the Relocated Poor Black Evacuees Better-Off?

Hurricane Katrina induced hundreds of thousands of New Orleans citizens to evacuate and relocate to different neighborhoods. Some of these evacuees moved to neighborhoods with poverty rates lower than the one they left in New Orleans. With survey data on a small sample of black Katrina evacuees who registered for absentee voter ballots, this paper explores whether or not there were improvements in the welfare of black evacuees—neighborhood effects—as a result of moving to neighborhoods with a lower poverty rate. With data from a small sample of relocated Katrina evacuees, we provide matching estimates of the short-run treatment effect of different types of changes in neighborhood poverty on five different measures of individual welfare. Treatment parameter estimates reveal—conditional upon the change in origin to destination neighborhood poverty rate—positive neighborhood effects mostly for black evacuees who did not move from high poverty to low poverty neighborhoods, but could have. Our results suggest that at least in the short-run, antipoverty policies based on housing mobility and changing the poverty characteristics of neighborhoods are not necessarily effective in improving the welfare of poor black households.     

“邻居”是否影响企业出口决策?:来自中国经济功能区企业的证据

当前逆全球化思潮持续升温,出口的不确定性日趋增大,近邻企业的出口信号对企业出口决策变得愈发重要。文章运用2000～2006年中国经济功能区内海关进出口企业数据考察近邻效应对潜在出口企业的影响。结果表明:第一,总体而言,近邻效应对潜在出口企业的出口决策影响显著。近邻出口企业密度越大、正向出口信号越强,越能促进潜在出口企业进入出口市场。第二,正向近邻效应主要通过降低潜在出口企业面临的出口固定成本和提高预期利润率来促进企业进入出口市场。第三,从企业进入后的出口表现看,近邻效应对企业出口的影响在逐年下降,从第三年开始影响效应基本消失;从企业所有权异质性看,民营企业受到的近邻效应影响大于外资企业,国有企业基本不受近邻效应的影响;从企业生产率差异看,低生产率企业的出口决策更依赖近邻信息;从资产专用性的视角看,资产专用性特征越强的产品,近邻效应对潜在出口企业的出口进入影响越大;从贸易中间商的视角看,贸易中间商风险识别能力越强,近邻企业追随贸易中间商出口的可能性越大。总之,文章试图从近邻效应的角度,为企业应对贸易不确定性提供一个新的方案。