Determinants of Fresh and Frozen Fruit and Vegetable Expenditures in Turkish Households: A Bivariate Tobit Model Approach

In this study, we have identified the effects of socio-demographic and economic factors of household heads and households on monthly expenditures of fresh and frozen fruit and vegetable in Turkey using the bivariate Tobit model. The results show that both the probability and monthly spending levels of household fruit and vegetable consumption increase with increasing in age of household heads, educational levels of household heads, married household heads, household income, and the number of adults in a family, while male-headed households, working household heads, the households that receive in-kind help from the government or private sector, and the use of internet at home decrease both the likelihood and spending levels of fruit and vegetable consumption in Turkey. The results in the study may contribute to the stakeholders to identify and implement effective marketing strategies and also develop more effective policies for the government to improve nutritional levels for certain dwellings for which the government include them in the certain state-initiated benefit program.     

Timeline of a financial crisis: Introduction to the special issue

The economic crisis fueled by risky mortgages and the exotic financial instruments developed from bundling these mortgages caused the largest one-day losses on the US stock market in history (BBC News, 2009a). The resulting financial collapse quickly spread throughout the world, causing economic recessions in much of the EU, Turkey, and many other countries. Since 2008, economists, government agencies, and academics pondered the causes of the financial crisis with an eye toward avoiding such catastrophic collapse in the future. This special issue contributes to the discussion by bringing together academics from marketing, finance, and economics to put the financial crisis into theoretical perspective and propose theoretically viable alternatives to avoid similar economic downturns in the future.     

税收和政府支出政策对产出动态冲击效应的计量分析

本文运用结构向量自回归(SVAR)模型方法，研究我国税收和政府支出政策对产出所产生的动态冲击效应。主要结论是：(1)税收的正冲击对产出仅有负的短期效应，即减税的财政政策在短期促进产出增长。政府支出正冲击对产出有正效应，而且其效果是中长期有效的。(2)增税的税收政策抑制私人消费，而扩大政府支出则会促进私人消费；(3)增税的税收政策抑制投资，但扩大政府支出则促进投资。     

危机下的复苏:贸易保护还是贸易自由?

从开放经济条件下的国民收入恒等式入手,构建一个简单的在产出上具有相互依赖关系的两国模型,力图在理论上回答短期的贸易保护主义措施是否应该成为应对危机冲击的政策工具。理论模型分析所形成的基本判断是:关税以及优先购买本国货等非关税壁垒,不但不能增加国内产出从而促进经济复苏,反而有害;提升自主性消费和增加政府支出相对于贸易保护主义而言才是更为有效的短期选择。进一步的数值模拟为上述判断提供了支持。在以国际生产分割为主要表现形式的当代国际分工深入演进的大趋势下,倡导和坚持贸易投资自由化,是应对危机、走出危机、实现经济可持续增长的理性选择。     

减税和扩大政府支出对经济增长和扩大内需的效率与效力比较——基于SVAR模型的分析

本文运用SVAR模型考察了改革开放30年来,税收与政府支出对经济增长、居民消费和企业投资的影响关系.结果显示,在弹性关系层面无法确定政府支出、税收和经济增长之间是否存在协整关系.但在增长率层面政府支出对于经济增长和扩大内需均有促进作用,而税收的作用则相反.扩大政府支出对于促进经济增长和扩大居民消费而言,比减税的影响效率与效力都强,但减税对企业投资的促进效率与效力则优于扩大政府支出所产生的影响.     

‘Blame it on marketing’: consumers' views on unsustainable consumption

This paper addresses consumers' attitudes towards consumption, the extent to which excessive consumption is perceived as an environmental problem and what consumers perceive as their personal responsibility vs. that of marketing for this consumption. Findings from a focus group and a survey administered to lecturers of a university in Portugal are reported. A critical reflection upon the findings reveals that participants view consumption as excessive and mostly due to marketing, but do not associate high levels of consumption with environmental damage. The consumers surveyed did not accept personal responsibility for excessive consumption, and many of them do not perceive their actions to have a significant impact on the environment. The high educational level of our sample makes these findings of particular concern. This paper feeds the debate on sustainable marketing and expresses the need to address consumers', as well as marketing's, place in sustainability. Implications of this study are drawn and directions for future research are suggested.     

关于财政货币政策调整的争论与分析

本文认为,在全球经济复苏特别是澳大利亚、挪威政府开启加息程序的背景下,考虑财政货币政策的调整问题是很有必要的.国内生产总值增长速度、居民消费价格指数同比增速、投资与进出口增速、国内政策之间的配合程度、国际之间政策的协调程度等可以作为对财政货币政策调整与退出作出判断的重要指标.文章提出,中国积极的财政政策应该在2011年下半年或2012年开始逐渐淡出直至退出,货币政策应该继续维持"适度宽松"的基调,真正向"适度宽松"回归,并注意把握好政策的重点、力度和节奏,从而更好地发挥货币政策支持经济增长、保持物价稳定的作用,同时还应密切关注美国货币政策的动向.     

Impacts of state laws on the consumption of wine per capita

Wines are exempt from the Commerce Clause of the U.S. Constitution, as are tobacco and firearms. Each state can regulate the commerce including the taxation, pricing, and authorized sales agencies of such products. This paper examines the impact of taxation levels and other regulations on the consumption of wine per capita in six selected states. Each state is composed of a different set of consumers who react differently to tax levels and retail price levels, as well as product availability. In general, sales tax and excise tax on wine were found to have decreasing impacts on wine consumption. Greater product availability made possible by relaxation of off-sale authorization regulations had an increasing impact on wine consumption.     

Do You Need a Receipt? Exploring Consumer Participation in Consumption Tax Evasion as an Ethical Dilemma

The paper focuses on the consumer side of consumption tax evasion (CTE), a subcategory of the shadow economy. The ethical dimensions of tax evasion have been effectively captured by the existent literature on tax morale, yet it fails to address the role consumers can play in CTE. Further, there is a shortage of tax morale studies that explore ethical decision making as a process composed of multiple steps and determinants. To bridge these gaps, we turned to the consumer ethics literature and Jones’ issue-contingent model of ethical decision making. We developed the conceptual model of consumer ethical decision making for CTE by incorporating four key elements from the issue-contingent model, i.e. moral recognition, moral judgement, moral intention and moral intensity, while personal moral philosophies were introduced as an antecedent to the consumer ethical decision-making process. The study was conducted on a sample of consumers from Slovenia, where CTE is a widespread phenomenon. The findings confirm that consumers’ recognition of CTE as a moral issue is influenced by their moral philosophy and perceptions regarding the magnitude of CTE’s consequences, their visibility, probability, and temporal immediacy. These perceptions also play an important role in determining consumers’ moral judgements and intentions regarding CTE. Moreover, through the process of moral recognition and moral judgement, consumers form intentions to participate in, or avoid CTE. The study holds important implications for public policy makers who are trying to reduce the tax gap in times of economic instability and fiscal crisis.     

美国能源税收政策及启示

随着家用汽车的普及和生产过程中能源需求的急剧增加,美国国内的能源供应日趋紧张。在能源紧缺和环境污染日趋严峻的双重压力下,美国政府近期大幅度调整了与能源生产和消费相关的一系列税收政策。本文介绍了近30年来美国的能源及相关税收政策,分析了各项能源税收政策对纳税人和一般消费者产生的影响,在此基础上对我国的能源税收政策改革提出了若干政策建议。     

Consumer perceptions toward sugar content of fruit juice products in a developing country

The purpose of this paper is to determine consumer perceptions toward sugar content of fruit juice (FJ) products in South Africa amid the current sugar tax debate. The paper also ascertains how and if consumption patterns and socio-demographic factors are associated with consumer perceptions toward FJ sugar content. A cross-sectional study was conducted via structured self-administered questionnaires, which were disseminated on a face-to-face basis. Over 7600 consumers aged 16–66+ years in suburbs, townships, and informal settlements were surveyed in South Africa. The data were analyzed through the application of a generalized linear model. Half of the respondents agreed that FJ products were high in sugar. Furthermore, several consumption and socio-demographic factors had a varied influence on consumers’ perceptions toward FJ products. This study provides marketers and retailers with new insight regarding the marketing of FJ products in a developing country amid the sugar tax debate.     

政府、企业及其消费者的绿色创新研究

本文以问卷调查的形式对我国消费者在绿色消费方面的倾向进行了分析,对比了中德消费者在相关方面的差距,并在此基础上对政府、企业、环保非政府组织和消费者在绿色创新方面分别给出了有针对性的建议:政府重点在公共政策干预、绿色税收和政策法规方面进行创新,企业在管理思想、流程再造、社会责任和绿色文化方面要有相应的行动,环保非政府组织应举办各种活动培育消费者绿色消费的意识,引导消费者的购买行为,关注滞后群体,并开展绿色教育,最终在政府、企业、环保非政府组织和消费者四者之间建立一种共生或合作的关系。     

Fiscal Policy in an Endogenous Growth Model with Productive Government Spending

The goal of this paper is to analyse the effects of fiscal policy upon the long-run balanced growth rate in an endogenous growth model in which sustained per capita growth is the result of productive government spending. Assuming that labour is supplied inelastically, it is shown that increases in non-productive government spending, i.e. public consumption or lump-sum transfers, always reduce the balanced growth rate, whereas there exists a growth-maximizing investment subsidy rate and income tax rate. Moreover, a rise in a tax on consumption increases economic growth if it raises public investment. If labour supply is elastic the elasticity of labour supply crucially determines the growth-maximizing income tax rate and an increase in the tax on consumption may raise or lower economic growth.     

福利性公共支出与长期经济增长——基于分布滞后模型和动态广义矩的实证研究

本文基于中国省际间1997~2011年的面板数据,利用动态广义矩估计和分布滞后模型,将就业、投资与经济增长纳入统一的理论分析框架,经验评估了福利性公共支出对长期经济增长的直接和间接机制。分析发现,福利性公共支出通过促进就业和投资的间接作用机制增进了长期经济增长;就直接作用机制而言,福利性公共支出增加了税收筹资,造成居民和企业形成税后报酬率下降的预期,反而不利于经济增长。政府在扩大福利性公共支出规模的同时,要借助结构性税收调整和支出政策激励企业扩大就业,通过公共品供给机制效应外溢引导产业间投资要素的优化配置。充分发挥福利性公共支出的就业增长和投资增长功能,才能有效促进均衡的长期经济增长。     

Insights on Tax Evasion Using a Monetary Circuit Model

The paper analyses the impact of tax evasion on government budgets, using a monetary circuit model. It is possible to show that, under specific parameter values, evading taxes on profit becomes an attractive proposition when government policies tax capital and employment in different ways and on different timescales. Without adequate tax enforcement, government is reduced to acting as a financial backer for companies. Furthermore, a lower tax rate on labour income enabling money to flow from households to companies through private consumption reduces incentives for tax evasion. These results hold true even if the government decides to implement a balanced budget fiscal policy.     

新生人口、家庭再分配与地区的文化服务消费——基于直接比例税视角的经验分析

文章利用30个省级行政单位2003-2010年的面板数据,运用固定效应回归模型展开分析,研究了新生人口对地区文化服务消费的影响。结果发现：在控制收入、政府文化支出、人口素质、老年人口负担、社会保障支出等变量后,新生人口数量对文化服务消费有显著的消极影响。这说明当年的新生人口越多,该地区的文化消费越有可能显著减少。文章对此现象的解释是：新生人口对家庭而言,具有类似于直接的比例税效应,新生儿出生即意味着税收的增加,由此带来的家庭内部收入再分配会促使父母首先减少收入弹性大的文化服务的消费。因此文章的研究意味着,在发展文化服务产业时,除了“就文化产业谈文化发展”的思路外,其他思路也需要考虑,而就文章研究本身而言,减少新生子女父母的负担将有助于增加对文化服务产业的消费,并促进文化服务产业的发展。     

价值共创对企业营销的影响研究——以林业企业为例

近年来,价值共创成为企业营销领域的研究热点。价值共创强调从消费者体验出发,公司利用移动互联网等技术,在与消费者互动过程中,为消费者创造良好的消费体验,从而实现价值共创,即在满足消费者需求的同时,也为企业带来收益。在网络经济下,商业环境竞争更加激烈、复杂多变,价值共创的理念为国有林区林业企业利用互联网技术发展林下经济产品提供了新的营销思路。本文首先通过文献研究提炼具有代表性的价值共创的研究维度,其次据此设计调查问卷,最后应用回归分析法对问卷数据进行定量分析,研究价值共创各维度对企业效果的影响。研究结果显示,价值共创及其各维度对林业企业的营销效果有显著的正向影响。     

The economics of taxes with equivalent effects to tariffs

Developing countries are faced with the issue of tariff replacement at an early stage of their development, due to their increased commitments through Free Trade Arrangements with developed countries. As tariff replacement through VAT, or more sophisticated tools such as income tax, is neither practically nor economically desirable in these economies, this paper investigates the effects of an alternative replacement tax that only affects categories of goods not produced locally. This tax, denominated tax with equivalent effects to tariffs (TEET), is indeed a consumption tax as it concerns all goods, whether imported or potentially produced in the country. Based on a simple diagrammatic approach, the study shows that this tool tends to generate more welfare than tariffs if final prices of goods are left unchanged. It shows that a government can continue to maintain its revenues and increase the welfare of consumers through this fiscal replacement. Additionally, the political and economic reserves associated with this tool are discussed. The TEET are therefore useful mainly for small and non-diversified economies. It also remains that the use of this tool is, in practice, conditioned by the level of tolerance of developed countries, which tend to prohibit it in bilateral agreements with developing countries.     

深化个人所得税改革的若干问题探讨

为了抵御国际金融危机对我国经济带来的冲击和不利影响,中央及时推出了"扩内需、保增长、调结构"的应对方针。从实施积极的财政政策的角度来看,为充分发挥税收在扩大内需、优化经济结构方面的重要作用,结构性减税已然成为2009年税收政策的一大亮点。在当前形势下,如何进一步深化个人所得税(以下简称个税)的改革,就不单纯是税制改革本身的问题,而是事关国家的发展和社会的稳定。从理论和实践意义出发,针对个税改革的若干问题进行分析。     

我国公共支出规模对经济增长影响效应的实证分析

文章运用柯布-道格拉斯生产函数的基本形式,推导出最优稳态经济增长率,并得出当政府设定的收入税税率等于政府财政支出带来的对市场生产的边际产出弹性时,政府财政支出规模处于最佳状态。通过我国公共支出规模对经济增长影响效应的实证分析,发现我国公共支出规模对经济增长具有正面影响。