共查询到20条相似文献,搜索用时 15 毫秒
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令人担忧的经济二次探底风险渐逝去,新一轮通胀高企之忧又袭来。货币政策收紧的靴子落地在即,同时提高工资水平的呼声愈演愈烈,低收入人群该如何应对通胀压力?政府又能在补贴机制上有怎样的创新? 相似文献
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Commodity taxes have three distinct roles: (1) revenue collection, (2) interpersonal redistribution, and (3) resource allocation. The paper presents an integrated treatment of these three concerns in a second-best general equilibrium framework, which leads to the generalized Ramsey rule for optimum taxation. We show how many standard results on optimum taxation and tax reform have a straightforward counterpart in this general framework. Using this framework, we also try to clarify the notion of deadweight loss, as well as the relation between alternative distributional assumptions and the structure of optimum taxes. 相似文献
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税收学:方位与发展--关于拓展我国税收理论研究领域的思考 总被引:1,自引:0,他引:1
当前,西方经济学下的税收学研究还存在微观基础不充分的问题,同时税收学的跨学科研究仍需加强。因此,在继续关注当前研究热点的前提下,税收理论研究还应当向企业税收学、税收法律运行及税收伦理学等研究领域拓展。 相似文献
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Young Jun Chun 《International Tax and Public Finance》2001,8(4):433-454
This paper examines heterogeneous effects of uncertainty of the U.S. tax policies across income classes. We construct a multi-class general equilibrium stochastic OLG model with a stochastic process of effective tax rates. In accordance with empirical evidence, the model includes two types of families: a high-income family, whose members have bequest motives and share risks; and a low-income family, whose members do not. Some notable results are as follows: (i) under a CRRA preference the efficient allocation of resources within family generates the same proportional standard deviation of consumption and leisure among family members; (ii) the welfare cost of the uncertainty of a tax policy is higher for the low-income family than for the high-income family: the cost for the low-lifetime-income family is about 145% of that for the high-lifetime-income family; Finally, (iii) the absolute level of the welfare cost for the whole population is shown to be about 0.53% of GNP, which is higher than the welfare cost measures by previous research such as Bizer and Judd (1989) and Skinner (1988). 相似文献
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王秀安 《河南财政税务高等专科学校学报》2001,15(4):14-15,18
预期能为企业带来经济利益是资产的重要特征,而带来经济利益能力下降的资产则应计提减值准备。企业会计制度全面贯彻八项减值准备,为我国加入WTO作好了会计标准方面的准备。 相似文献
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4月11日,本刊记者特意约访了贵州省遵义县财政局局长陈万康,以反映县级一补实况。一补的落实情况《新理财》:陈局长您好,请您简单介绍一下国家一补政策在遵义县是如何实行的呢?陈万康:从去年开始,中央补贴我们遵义县的学生补助款是3200多万。这主要分几个层次的补助,我们县的学生是20 相似文献
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宪政税收是宪法上对税收核心规则或最高原则的创设与运用之政法过程的制度性规范,这一过程要求税收的每一个核心要素都受制于宪政税收。理论上,一个符合中国现实的宪政税收模型是人民代表的一致同意。因为国家和人民的基本关系其实是税收关系,所以必须在宪法上界定国家与人民的权力与权利、责任与义务并使其基本关系宪法化。实践上,应以宪政税收为基本出发点,修改宪法的涉税条款,不必出台税收基本法,并以宪法理念或精神指导税收法律体系或制度的构建。 相似文献