试论政策性农业保险的财政税收政策

财政税收政策是政策性农业保险不可或缺的一项重要政策.文章主要论述了农业保险财政税收政策的依据,中央财政需要给农业保险补多少,补给谁和如何补的问题,以及"以险补险"政策的合理性问题.期望给正在制定的农业保险法规提供参考.     

General Property Reassessment: Relative Tax Impacts on Land and on Structures

A bstract . Many jurisdictions require periodic mass reassessment of real property to bring assessed values closer to market values and to reallocate tax burdens among property types. This paper examines the influence of general reassessment on the tax burden on land relative to that on improvements in Indiana, a state using elected local assessors, statewide mass reassessment on a regular cycle, and assessment of structures at hypothetical reproduction cost. Examination of data over the 1950-51 to 1974-75 period shows that economic growth and development reallocates property tax impact away from land: the share of land in the base declines and the effective rate paid on any given parcel of land declines. Reassessment adjusts these impacts. While reassessment increases the share of improvements in the total base, the readjustment for land is larger. From this analysis, the most recent mass assessment (1968) increased the land to improvement ratio by about 42 percent.     

关于疫情影响下的防返贫财税政策研究

2020年是打赢脱贫攻坚战,全面建成小康社会的收官之年.然而在这个重要的时间节点上,新冠疫情的突然爆发对于全面完成脱贫攻坚工作以及防止脱贫后又返贫的问题造成了很大的影响.本文在新冠疫情背景下,以当前扶贫攻坚战略实施中的返贫现象为研究出发点,以财税政策为手段,通过透析返贫问题的成因并从财税视角提出相应的政策建议,从而为完善当前精准扶贫保障体系,阻断贫困人口返贫,更好实现精准脱贫提供一定参考,进而为促进全面建成小康社会高质量目标的实现提供理论支撑和政策支持.     

房价、房产税、土地财政困境的研究综述与思考

本文回顾了近年来有关房产税在立法基础、对于房价的影响、公平性等问题上的一些讨论成果。首先,房产税立法确有瑕疵,需进一步完善法制体系;其次,沪渝试点房产税设计对于房价的抑制作用有限。     

财政货币政策、房价波动与宏观杠杆——基于信心传导机制的分析

利用市场主体信心的微观调查数据,借助仿真情景模拟下的反事实实验方法对信心能否在财政政策和货币政策调控杠杆与房价的过程中发挥作用进行实证分析,而后利用TVP-VAR模型对其内在机制展开深入探讨.研究表明,当信心被虚拟冲击抵消后,政策效果与基准结果呈现明显分化.即信心能够显著影响财政货币政策对杠杆与房价的作用效果,且经进一...     

The Effect of Tax as an Instrument of Fiscal Policy in Kosovo

This paper analyzes and discusses the tax system applied in Kosovo during the period from 1999 until now. It demonstrates the effects of tax policies on the country＇s economic growth and development of businesses in general. This paper also addresses the impact of those policies in maintaining the social equilibrium of a population and economic stability of the country. Applied tax policies in Kosovo have been aimed more at maintaining a stable fiscal and budgetary policy. Based on the analysis of real cases of Kosovo tax laws and their impact on particular businesses, this paper will demonstrate how tax policies applied in Kosovo have given less attention to the need of economic development, which should have been reflected through promoting the development of domestic production, reduction of unemployment, and reduction of the high trade deficit. Empirical evidence from this analysis is discussed, conclusions are derived, and the recommendations of this paper are provided.     

Distributional Effects of Monetary and Fiscal Policy: Impacts on Unemployment Rates Disaggregated By Race and Gender

A bstract . The use of vectorautoregression techniques provides empirical verification that monetary and fiscal policies do not have equal impacts on unemployment rates disaggregated by race and gender. In general, it was found that white males benefited from macro-policies more than any other category. However, black females were also shown to benefit significantly. Results were reported from both the 1970s and 1980s and indicate that these differential unemployment rate responses became magnified during the 1980s. The results for white males are consistent with a number of theories that have been offered by several writers, but the results for black females might seem, at first, to be difficult to explain. However, a close inspection of educational attainment scotes for black women over recent decades reveals a potential source of this finding.     

Fiscal Policy: Rhetoric and Reality

Has Government policy since 1979 worked? Rob Ellis, Senior Economist at Prudential Portfolio Managers, presents evidence for doubting Government claims to have restrained public spending.     

我国财税政策评价及其趋势分析

我国分税制财政体制实施十年来，取得了很大成效，但客观实践证明，现行财税政策尚存在一些问题，必须在今后加以调整。积极财政政策“淡出”条件已经具备，关键是时机和节奏的把握；财政应由集权走向适度分权；财税政策应为推动结构调整发挥更大作用；要进一步完善入世后的财税应对措施。     

促进就业的税收政策选择研究

本文针对我国目前就业存在的问题,分析了税收与就业的关系,指出了我国现行促进就业税收政策的不足,最后,提出了促进就业的税收政策选择。     

2 The Lessons of 1976/77: A Case Study in Fiscal Policy

Here we consider the performance of the economy since autumn 1976, when a major sterling crisis caused a significant change of policy, In the policy debate at the time many argued that a major cut in the public sector deficit would have very adverse consequences Normally such a debate would have been purely hypothetical but in the event the cut that did take place was enormous - largely by accident. We can therefore see who comes out best in the light of developments in the last eighteen months.     

促进经济增长方式转变的财税政策选择——基于1993～2004年中国24个省、市、自治区的实证研究

实行有利于促进我国经济增长方式转变的财税政策具有巨大的理论和现实意义,在阐明财政促进经济增长方式转变的理论机制的基础上,利用1993～2004年期间我国24个省、市、自治区的面板数据,本文在省级层面上度量财政促进经济增长以及经济增长方式转变的实证效应,并提出促进我国经济增长方式转变的财税政策选择。     

我国货币政策和财政政策的效用比较研究

本文应用Hsiao提出的最终预测误差准则（FPE）检验Granger因果关系方法，对我国的货币政策和财政政策的效用进行了实证比较研究，并得出了有关结论，为我国的宏观调控政策提供理论分析和实证检验的依据。     

油气田企业税收政策研究

随着石油工业的发展和勘探开发条件的变化,石油税收政策成为影响石油工业乃至整个国民经济发展的重要因素。如何通过制定合理的税收政策,鼓励和促进我国陆上石油资源的勘探与开发,增加油气资源供给,对于我国石油的安全供应和经济的稳定发展具有举足轻重的意义。本文针对我国陆上石油资源的特点,在总结我国石油税制历史沿革的基础上,通过分析我国油气田企业税制中存在的主要问题,提出我国税制改革的相关建议。     

中日两国工业地价比较研究

在国际产业转移不断涌现的背景下,对比分析产业转出国日本与转入国中国的工业地价水平及分布特征,对我国在国际竞争中进行战略决策具有重要意义。本文采用数据统计法、比较分析法、文献资料法,对中日两国工业地价水平进行了比较分析。研究表明,无论从整体还是分区域比较而言,我国工业地价水平都明显低于日本,这种差异的形成与中日两国目前各自所处的工业化阶段和采取的产业发展策略密切相关。在吸引国际产业投资方面,我国现阶段工业用地价格的比较优势仍然明显,"低价引资"策略具有一定的时效性和合理性。但在国内社会发展、制度变革和国际无障碍竞争、反补贴的双重压力下难以持续,应积极适应国际产业转移新特点,变"低价引资"为"全方位引资"。应根据我国特定土地资源禀赋,借鉴日本工业化先进经验,出台合理的产业发展政策,推进形成新的产业梯度。     

Fiscal Policy and Economic Growth

This paper surveys the literature on fiscal policy and economic growth. We present a unifying framework for the analysis of long run growth implications of government expenditures and revenues. We find that several tax rates and expenditure categories exhibit a direct impact on the growth rate of the economy. In a creative synthesis we have assigned the relevant literature to the twelve introduced policy variables. Due to the equivalence of some policy variables we are left with six degrees of freedom, where we need four to internalize the model's intrinsic externalities, leaving two instruments to conduct short run fiscal policy.