经济危机背景下的税收流失问题研究

目前,我国经济受全球金融危机的影响而调整宏观调控政策,因此加强税收管理以减少税收流失对我国经济发展具有更加重要的现实意义。我国税收应征额与实征额之间有较大的差距,税收流失严重。这种税制表面现象与实际运行之间的差异不仅使得税收对资源配置、收入分配的调节作用大打折扣,长期内还会对国民经济产生负面作用。这种差异可能来自于纳税人逃税,也可能来自于税制设计不合理、税务管理能力弱,还可能来自于税收法律法规不完善。因此,要使税收流失情况得到好转．不仅要提高公民的纳税意识,还要改进税收管理,以及完善税收法律法规。     

An exploration of livestock-development policies in western China

Limited agricultural land potential, poorly integrated markets and low rural incomes are all interrelated problems for agricultural households in western China. Within the wide range of development options available, this paper focuses on the impact of forage-growing subsidies and reducing livestock feed trade barriers on agricultural household incomes and enterprise mixes in the Qingyang Prefecture of Gansu Province, China. A heterogeneous-agent model is used to assess the local consequences of these two policies. Data from a survey conducted in 2009 are used as inputs into the model. The results indicate that a simultaneous reduction in livestock feed trade barriers and an introduction of forage-growing subsidies lifts net household incomes by approximately 10%. Different scenarios have different impacts on incomes, land allocation decisions and grain purchases, with heterogeneity also found among household income responses. Livestock-development policies have the potential to lift household incomes however there are tradeoffs between income and grain self-sufficiency.     

Irrigation,agricultural performance and poverty reduction in China

The overall goal of our paper is to understand the impact that irrigation in China has had on grain production and incomes, in general, and income and poverty alleviation in poor areas, in particular. The paper seeks to meet three objectives. First, we describe the relationship among irrigation status, yields and household crop revenue. Second, we seek to understand the magnitude and nature of the effect that irrigation has on yields and crop revenue. Finally, we seek to understand the impact that irrigation has on incomes in poor areas. Our analysis shows that irrigation contributes to increases in yields for almost all crops and in income for farmers in all areas. The importance of crop income in poor areas and the strong relationship between crop revenue and irrigation provides evidence of the importance of irrigation in past and future poverty alleviation in China. We also show that in the majority of the villages that invested in new irrigation, returns are positive even after accounting for increases in capital and production costs.     

Compounding food and income insecurity in Yemen: Challenges from climate change

This paper provides a model-based assessment of local and global climate change impacts for the case of Yemen, focusing on agricultural production, household incomes and food security. Global climate change is mainly transmitted through rising world food prices. Our simulation results suggest that climate change induced price increases for food will raise agricultural GDP while decreasing real household incomes and food security. Rural non-farm households are hit hardest as they tend to be net food consumers with high food budget shares, but farm households also experience real income losses given that many of them are net buyers of food. The impacts of local climate change are less clear given the ambiguous predictions of global climate models (GCMs) with respect to future rainfall patterns in Yemen. Local climate change impacts manifest itself in long term yield changes, which differ between two alternative climate scenarios considered. Under the MIR scenario, agricultural GDP is somewhat higher than with perfect mitigation and rural incomes rise due to higher yields and lower prices for sorghum and millet. Under the CSI scenario, positive and negative yield changes cancel each other out. As a result, agricultural GDP and household incomes hardly change compared to perfect mitigation.     

Affiliation bias in the online market for rental accommodation

We find evidence of taste‐based discrimination against rival affiliations in the online market for rental accommodation. Airbnb hosts in college towns increase their listing prices more than hotels on home football games against rival teams. By setting listing prices too high as a result of their affiliation bias against rival fans, hosts experience a 30% reduction in rental income. The overestimation of demand, the cost (inconvenience) of temporary relocation, and the likelihood of incurring damage cannot explain the inverse relation between listing price increases, and rental incomes that is limited to games against rival teams. Instead, greater financial constraints are associated with smaller listing price increases, and higher rental incomes on rival games, suggesting that taste‐based discrimination is a luxury.     

火电厂边际利润分析及应用

在“市场煤计划电”环境下开展火电厂边际利润分析具有现实意义，火电厂边际利润分析涉及变动收入、变动成本、固定成本等主要项目，介绍了单位变动成本的主要测算方法和要点，用Excel回归分析工具演示了测算变动成本项目的耗用量与发电量之间的线性关系，以及边际利润分析在实际工作中的应用。     

Excess Depreciation and the Maximum Tax*

The advantages of using an accelerated form of depreciation are significantly reduced for investors with substantial wage incomes. Excess depreciation is treated as a tax preference item under current tax rules which has the effect of imposing significant tax penalties on the high wage income individual who invests in rental property and who qualifies for the maximum tax on personal service income. Under certain circumstances accelerated depreciation methods may be inferior to the straight-line method. The explanation for this phenomenon lies in the interaction between tax preference income and the maximum tax.     

Trade and dietary diversity in Eastern Europe and Central Asia

In public and academic debates, the linkages between agricultural markets and nutrition across the world are vividly discussed. This paper contributes to the ongoing debate by analyzing the relationship between greater openness to trade and dietary diversity. It focuses on the post-communist countries of Eastern Europe and Central Asia where trade reforms triggered growth in trade flows and foreign direct investment, which in turn affected food systems in these countries. This shift provides a natural experiment for studying the effects of trade openness on agricultural markets and consumer behaviour. Reduction in trade barriers, for instance in the context of the accession to the WTO and the EU, and the gradual integration with world markets after 1991 had implications for diets through changes in production, prices and incomes. We utilize country-level panel data for 26 post-communist countries in the period 1996–2013 to assess the effects of trade costs, agricultural trade openness and incomes on dietary diversity measured by the Shannon entropy index. The results from fixed effects and instrumental variables estimation are consistent with previous findings that income growth affects dietary diversity positively. They also provide novel evidence that trade barriers reduce variety of products available in domestic markets, in particular fruits and vegetables.     

Evidence and Implications of Regime Shifts: Time‐Varying Effects of the United States and Japanese Economies on House Prices in Hawaii

We show that local house prices may be driven almost entirely by the demands of one identifiable group for several years and then by demands of another group at other times. We present evidence that house prices in Hawaii were subject to such regime shifts. Prices responded to demands associated with U.S. incomes and wealth for most years from 1975 through 2008. For about a decade starting in the middle of the 1980s, after the Japanese yen appreciated dramatically and Japanese housing and stock market wealth soared, however, house prices in Hawaii responded to Japanese incomes and wealth. Estimated models with these regime shifts outperformed conventional, constant‐coefficient models. The regime‐shifting model helps explain why, when and by how much the volatility and the elasticities of house prices in Hawaii with respect to the incomes and wealth of the United States and Japan varied over time.     

Estimating the House Foreclosure Discount Corrected for Spatial Price Interdependence and Endogeneity of Marketing Time

Most previous empirical research estimates a greater than 20% discount associated with the sale of foreclosed properties. Under the assumption that the real estate market is somewhat efficient, such a large discount would be counterintuitive. We argue, and empirically show, that the estimated foreclosure coefficients in most of the previous research are upward biased because they do not control for variables such as the physical condition of the property and the relationship between marketing time and price. Accounting for these factors and correcting for two types of spatial price interdependence, our results show that estimates of foreclosure discount reported by previous studies are about one-third higher than the true discount caused by foreclosure per se .     

How does income inequality affect market outcomes in vertically differentiated markets?

The distribution of consumer incomes is a key factor in determining the structure of a vertically differentiated industry when consumer's willingness to pay depends on her income. This paper computes the Shaked and Sutton (1982) model for a lognormal distribution of consumer incomes to investigate the effect of inequality on firms' entry, product quality, and pricing decisions. The main findings are that greater inequality in consumer incomes leads to the entry of more firms and results in more intense quality competition among the entrants. More intense quality competition raises the average quality of products in the market as firms compete for the shrinking share of higher-income consumers. With zero costs of quality improvements and an upper bound on the top quality or when costs of quality are fixed and rise sufficiently fast, greater heterogeneity of consumer incomes also reduces firms' incentives to differentiate their products. Competition between more similar products tends to reduce their prices. However, when income inequality is very high, the top quality producer chooses to serve only the rich segment of the market and charges a higher price. The conclusion is that income inequality has important implications for the degree of product differentiation, price level, industry concentration, and consumer welfare.     

Milking the data: Measuring milk off-take in extensive livestock systems. Experimental evidence from Niger

Milk is an important source of cash and nutrients for many households in developing countries. Yet, our understanding of the role of dairy production in livelihoods and nutritional outcomes is hindered by the lack of decent quality household survey data. Data on milk off-take for human consumption are difficult to collect in household surveys for a number of reasons which make accurate recall challenging for the respondent (continuous production and seasonality among others), introducing possibly severe biases in the computation of full household incomes and farm sales, as well as in the estimation of the contribution of livestock (specifically dairy) production to agricultural value added and the livelihoods of rural households.This paper presents results from a validation exercise implemented in Niger, where alternative survey instruments based on recall methods were administered to randomly selected households, and compared to a 12-month system of physical monitoring and recording of milk production. The results of the exercise show that reasonably accurate estimates via recall methods are possible, and provide a clear ranking of questionnaire design options that can inform future survey operations.     

Syrian food security in the 1970s and 1980s

An analysis of changes in domestic production, foreign trade and aid in Syria from 1970 to the late 1980s reveals a marked contrast between the two decades. In the 1970s per capita incomes expanded rapidly due to the regional oil boom. Demand for food grew quickly and, despite respectable supply growth, food imports as a percentage of consumption increased. During the 1980s income per capita stagnated and demand growth slowed. At the same time a series of poor rainfall years reduced domestic supply growth and increased production variability, yet food imports showed no trend     

The impact of income diversification among fishing communities in Western Kenya

Past studies have shown that fishing communities in developing countries are generally poor. One potential strategy for reducing poverty among these communities is income diversification. This study investigates the impact of income diversification on incomes of fishing communities living on the Kenyan shores of Lake Victoria. Using four propensity score matching methods, we find evidence that income diversification increases the incomes of fish workers. The strongest impact appears to be among fishers, fish enterprise employees and fish workers in the non-export beach. Based on these results, income diversification can be considered a poverty reduction strategy among fishing communities in Western Kenya.     

Putting the 2007/2008 global food crisis in longer-term perspective: Trends in staple food affordability in urban Zambia and Kenya

Staple food prices in cities in eastern and southern Africa rose sharply between late 2007 and early 2009, leading to estimates of massive increases in food insecurity and hunger. However, in assessing the impacts of soaring food prices on urban consumers’ access to food it is important to consider food price changes relative to changes in per capita incomes. In this study, we use the case studies of Zambia and Kenya, where data are available on food prices, wage rates, incomes, and other indicators of urban purchasing power to answer two main questions: (i) how did staple food purchasing power at the height of the food price crisis compare to levels over the last 15 years? and (ii) did the food price crisis exacerbate an already declining trend in staple food purchasing power, or did it reverse a trend of stable or improving staple food affordability? Results indicate that staple food purchasing power in urban Zambia and Kenya improved markedly in the 10–12 years prior to the food price crisis. Most measures of bread and maize meal affordability at the start of the crisis in 2007 were at levels 1.0–4.3 times higher than in the mid-1990s. These gains for urban consumers were slashed but not completely reversed during the food crisis. Between 2007 and 2009, maize meal and bread were still more affordable in urban Zambia than all periods between 1994 and 2003. In urban Kenya, staple food purchasing power as of 2008/2009 was comparable to levels in 2000/2001–2004/2005 according to some indicators, while other measures suggest that the food price crisis reduced staple food purchasing power to levels lower than any other year in the period 1994/1995–2007/2008.     

Changes in Working Practices in British Manufacturing Industry in the 1980s: A Study of Employee Concessions Made During Wage Negotiations

The 1980s witnessed a considerable increase in the rate of growth of manufacturing productivity in Britain. This paper attempts to reveal the extent of systematic change at the work-place which was associated with this improvement. The study focuses on changes in working practices introduced concurrently with negotiations over wage increases; in every year throughout the decade around one third of wage settlements involving trade unions included productivity enhancing change. It is argued that the discipline of competitive pressure and the absence of incomes policy gave rise to the growth in the incidence of wage negotiations which featured a productivity element.     

The food security challenge for southern Africa

This paper considers food security aims and instruments against a background of changed circumstances internationally and regionally. The international changes discussed are: a sharper focus on achieving macro-economic stabilization, which inter alia has led to closer scrutiny of what the public sector should be financing, and a decline in funding for agriculture; a reduced role for governments in commercial-type activities; the shift towards greater integration of world markets; and changing prospects for international aid flows. Regionally, southern Africa is moving away from a past of conflict and inward-looking economies, towards greater cooperation and trade, and less interventionist economic management.The commendable SADC food security strategy paper of June 1997 is considered, and its implications drawn out. The main messages are that (a) household food insecurity results from poverty, (b) national food insecurity results from faltering development and weak external trade performance, and (c) future strategies must therefore lie with greater efficiency in the use of resources and with patterns of development which are most effective in creating employment and incomes. Arguably there is therefore no case for a food security agenda that is separate from broad-based development aimed at poverty alleviation. This understanding of food security is at variance with some of the policies and development programmes in the region. Promotion of self-sufficiency in grains, specific food-security instruments, and controls over and interventions in markets may all be counter to improving food security for the region if they hinder policy and institutional reforms called for by the wider development agenda.The main roles for governments in promoting food security are discussed in terms of creating an enabling environment for development, correcting for market failures, and targeted measures to achieve social objectives. Food security needs both an urban and a rural focus, and involves all economic sectors. For rural areas, governments' roles may usefully be defined in terms of supporting household strategies aimed at raising and stabilizing incomes through livelihood diversification, intensification of farming, and migration.Two priority policy areas which are central to achieving food security objectives are discussed at some length: trade policy and the promotion of smallholder farming. The roles of government in these areas are discussed in the light of economic theory and past experiences in the region. A vision for a future trade regime is outlined, and strategic interventions by governments are identified. The challenge for governments in supporting smallholder farming is, first, to define with greater rigour than in the past the priority uses for public funds, and, second, to find much more efficient ways of delivering services than in the past. It will otherwise be difficult to make a case for reversing the decline in public funding for the sector.The paper ends with brief discussions of the roles for aid and for SADC in promoting food security, and with a question of whether a new initiative is needed to strengthen trade policy skills in the region.     

Food deserts and diet-related health outcomes of the elderly

It is hypothesized that residents of neighborhoods with limited access to affordable and nutritious food face greater barriers to eating a healthy diet, which may in turn, result in worse health outcomes for them. Low-income elderly in urban areas may be uniquely affected by these so-called “food deserts” due to limited transportation options, strong attachments to local neighborhoods, fixed incomes, physical limitations in food shopping and meal preparation, and chronic health problems. Using the 2006, 2010, and 2014 waves of the Health and Retirement Study (HRS), the association between the food environment of elderly individuals living in urban Census tracts and their diet-related health was examined. Within urban areas, we find little evidence that food deserts negatively impact the health of lower income elderly individuals. Policies to address the needs of elderly residents of food deserts should be narrowly targeted and carefully justified.     

Economic and agricultural development in West Asia and North Africa : The need for agricultural research

This paper analyses the role of agriculture in the economic development of West Asia and North Africa, with special reference to the interactions between oil wealth, population growth, agricultural development and the need for agricultural research. Since the 1960s agricultural supply lagged behind demand, which grew rapidly as a result of population increases and rising incomes. Following the oil recession of the 1980s it was felt that the development of the agricultural sector should be less dependent on other sectors, particularly oil. The possible roles of agriculture in the region's future economic development are outlined, with the implications for agricultural research. Special attention is given to the natural resource constraints affecting the region's agriculture (particularly water), and to the issues influencing the identification of research priorities.     

A Further Examination of Appraisal Data and the Potential Bias in Real Estate Return Indexes: Comment and Clarification

This comment points out a flaw in Gau and Wang's recent empirical analysis of appraisal return bias and clarifies a point in Geltner's previous article that may have misled Gau and Wang as well as others. In examining appraisal bias in returns it is important to distinguish between cross-sectional versus time-series moments. In dealing with time-series data, both the arithmetic mean and the geometric mean returns offer useful information and can complement each other in correcting for appraisal bias in the first moment of returns series.