共查询到20条相似文献,搜索用时 0 毫秒
1.
2.
JULIE L. HOTCHKISS ROBERT E. MOORE FERNANDO RIOS‐AVILA 《Review of Income and Wealth》2012,58(2):233-256
This paper implements a relatively simple methodological approach to estimate the impact on family welfare of a specific tax reform. The measured impact can differ greatly from simple marginal tax rate comparisons, and conclusions about the distribution of the welfare impact can vary depending on the basis of comparison. For example, absolute welfare gains from the 2001 U.S. tax reform were concentrated among the highest and lowest income families, whereas welfare gains measured as a share of pre‐tax income are found to be nearly monotonically declining in income. 相似文献
3.
The problem of identification and classification of off-shore financial flows and extra-territorial funds is discussed with special reference to the case of the "captive" insurance market in Bermuda. The problem is examined in the context of the UN SNA definitions relating to the evaluation of insurance activities and the difficulty of gaining access to relevant and complete data. The conclusion is reached that the conduct of off-shore financial operations by local institutions and the resulting surpluses generated remain essentially extranational and thus contribute very little to the domestic value added of the tax haven concerned. Furthermore, by its very nature, information relating to the transactors involved, as well as the value of their transactions, is difficult to obtain. This raises a much wider issue, however, as to whether such surpluses are ever identified in any country's national income estimates. 相似文献
4.
Despite the intensifying debate over the taxation of Internet commerce, the relevant issues have not been given a systematic treatment in the context of the literature on optimal taxation. This article presents such an analysis and investigates separately the taxation of business purchases of intermediate goods, the taxation of consumer purchases of final goods and services, and the various issues of administration and compliance costs as they apply to the development of E-commerce. The authors conclude that generally the optimal tax literature cannot be used in support of a blanket tax exemption for Internet purchases. Certain conditions could lead to the optimality of an exemption, but those conditions are not likely to be met in practice. 相似文献
5.
6.
关于个税起征点的研究 总被引:1,自引:0,他引:1
本文提供了一种方法,即通过数值模拟,考察了个人所得税起征点和劳动就业率、社会公平以及社会福利水平的相互关系。本文以搜寻和匹配模型为基础,根据我国目前个人所得税制度中对分级税率和税级距的设定,通过数值模拟的方法计算了合理的个人所得税起征点。计算结果显示:(1)中国的个人所得税起征点仍有一定的提升空间,但空间并不大。(2)提高起征点可以增加就业,若将起征点由2000元提高到2800元,就业率可以提高两个百分点。但起征点从2800元再继续提高,对就业的促进作用就微乎其微了。(3)提高个人所得税起征点在一定程度上损害了社会公平。因此,要兼顾社会公平,个人所得税起征点不宜过高。我国的个人所得税改革不应该强调起征点,以家庭作为课税单位才是个人所得税改革的重点和方向。 相似文献
7.
8.
9.
本文建立了一个分析新开放宏观经济学模型(NOEM),并在此基础上检验了内生货币政策在价格传递机制中所发挥的制约作用,以此鉴别中国"通缩输出论"的真伪性。我们得到两个重要的政策结论。首先,中国"通缩输出论"的基础是传统的"支出转移效应",但忽略了进出口企业的定价能力等微观要素。这种主张不符合数据反映的现实情况。其次,一国的货币政策可以制约汇率和外国价格对本国价格的传递效应,这一特点是现有的价格传递效应理论所没有涉及的新机制,它的作用在美国表现得尤为突出。 相似文献
10.
11.
GUANGLIN WILLIAM LIU 《Pacific Economic Review》2012,17(1):57-85
This paper provides an overall assessment of water transport in Song China based on the 1077 commercial tax data. The analysis demonstrates that the extension of waterway networks, especially the major waterways that linked the north and the south, greatly reduced transportation costs. Development of 11th century water transportation was due to two reasons: the emergence of a national market during the Tang–Song transition and the massive construction of canals by the government. 相似文献
12.
论民族交界地区文化旅游资源的特点、形成及开发--以湘西凤凰为例 总被引:10,自引:1,他引:10
本文以湘西凤凰为例,分析了民族交界地区文化旅游资源的特点及形成,并在西部大开发和入世的背景下分析了本区发展文化旅游产业的优势和潜力,提出了以民族文化分合为线索,对旅游资源进行有机整合的新观点。 相似文献
13.
区域旅游“点—轴系统”演进研究——以陕南为例 总被引:2,自引:1,他引:1
"点—轴系统"理论是我国著名经济地理学家陆大道提出的区域空间结构理论。文章认为区域旅游"点—轴"结构系统的形成机理特征具体体现为:吸引物集聚、旅游者集聚、旅游设施集聚、良好的可达性和充盈的客源市场促成旅游节点,具有一定规模旅游客流流动的交通干线是旅游轴线形成的标志。研究发现区域旅游"点—轴"结构系统发展经历"点—轴系统"发育前的均衡、"点、轴"初步发育、"点—轴系统"成长发育和"点—轴系统"成熟发育四个演进阶段。在2000年以前,2000—2002年,2002—2005年,陕南区域旅游"点—轴系统"分别经历了"点—轴系统"发育的前三个阶段,但之后,陕南旅游发展缓慢,至今未迈进旅游"点—轴"结构系统的成熟发育阶段。文章进一步探讨推动陕南旅游"点—轴"结构系统发育成熟的构想。 相似文献
14.
特大城市郊区农场属地化与行政区划调整研究--以上海为例 总被引:1,自引:0,他引:1
随着我国社会主义市场经济体制的建立与不断完善,计划经济体制下形成的典型单位———国有农场所固有的政企合一、企业办社会的单位管理体制,已经严重制约了农场企业本身的发展,同时也严重影响到农场所属地区社会经济的总体发展水平的提高,农场实行属地化管理已是大势所趋。文章由揭示农场单位制日益显性化、深层次的矛盾入手,归纳总结了我国各地农场属地化的经验模式,并以上海市郊部分农场为例,在上海市郊农场政企分设、实行属地化管理的实践经验的基础上,从行政区划调整入手,对新世纪我国特大城市郊区农场属地化实践进行了深入的理论探讨。 相似文献
15.
In this paper, we consider reforming the tax system to a comprehensive income tax model in order to amend the differential treatment of income sources. Our simulation analysis shows that the tax reform improves the effectiveness of the tax system on the redistribution of all sources of income including earned income, financial wealth income, and imputed rent. The analysis of incidence of the tax reform suggests that the tax burden for young renters decreases the most and that for young loan-free land owners increases the most through this tax reform. 相似文献
16.
17.
REDISTRIBUTIVE EFFECT OF INCOME TAXATION: DECOMPOSING TAX BASE AND TAX RATES EFFECTS 总被引:1,自引:0,他引:1
Wilhelm Pfähler 《Bulletin of economic research》1990,42(2):121-129
This paper introduces Gini-based decomposition formulae for the redistributive effect of income taxation. It examines the interaction between and the relative significance of tax base and tax rate components in the final determination of the overall redistributive effect. The resulting formulae can readily be applied to available income and tax statistics. 相似文献
18.
狭义河谷型城市交通问题研究——以兰州市为例 总被引:13,自引:1,他引:13
狭义河谷型城市由于地形条件的约束,如果规划不合理,与同等规模的平原型城市相比,交通问题就会出现得更早,交通矛盾也更突出。但是随着河谷型城市规模的不断扩张,功能的持续强化,城市空间的连续拓展,日益要求城市拥有一个能保证社会经济活动有效运行和满足城市居民出行要求和现代化交通运输体系。本文以兰州市为例,通过研究狭义河谷型城市的交通发展演变及其问题与原因,提出了建设狭义河谷型城市现代化交通体系的策略。 相似文献
19.
村域人地系统状态及其变化的定量研究--以河南省三个不同类型村为例 总被引:9,自引:2,他引:9
借助地理学及其他相关学科理念,根据实地调查的大量农户数据,从微观视角对村域人地关系系统进行了定量分析。用人地关系系统熵来表征人地系统的状态函数,用熵变来反映人地系统的发展变化,用熵流来表示人地系统各空间型式地域主体之间的流动。研究表明,三个调研村域人地系统稳定程度存在显著差异,不同的产业发展、农户行为对村域人类活动无序程度及其承载容量影响不同。从微观地域、微观个体视角,提出了村域人地系统相应的调控措施:高效利用农家庭院,加强企业管理,规范农户行为,发挥地方政府作用。 相似文献
20.
边疆民族省份区域系统协调时空格局及发展机制——以云南省为例 总被引:1,自引:1,他引:1
以云南省为例,研究边疆少数民族省份区域系统协调发展演化特点。用熵值法分析1994—2008年间的时间序列、不同地域尺度的区域系统协调发展状况,得出云南省区域系统整体处于环境制约型,但处于不同发展阶段的市州其主要制约因素存在差异,区域发展总体遵循从经济制约型向资源、环境制约型转变,通过时、空角度分析发现云南省区域经济发展水平与系统协调度的关系存在一定程度的背离。应用基于VAR模型的格兰杰因果检验和脉冲响应函数剖析了云南省区域系统发展的驱动机制;并据此提出一些建议。 相似文献