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结构性减税与小微企业发展 总被引:1,自引:0,他引:1
伴随经济全球化、区域经济一体化进程加快和全球经济增速放缓的趋势,各国政府纷纷利用税收杠杆推行大幅度的减税政策,力图促进经济尽快复苏。在国际金融危机和国内经济发展增速放缓的背景下,我国小微企业面临着前所未有的生存困境,为了刺激经济走出困境,保持小微企业的生机活力,实现经济稳定增长,我国实施了以"增支减税"为特征的积极财政政策,结构性减税应运而生,并成为积极财政政策的重要内容和扶持小微企业发展的重要手段。 相似文献
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美国促进经济增长和就业新计划的要点及反应 总被引:1,自引:0,他引:1
《宏观经济研究》2003,(2):62-63
2003年1月7日,美国总统公布了以减税为主要特征的经济增长和就业新计划,并呼吁国会尽快批准。这项方案预计持续10年,总计金额达6740亿美元,主要目标是:鼓励消费支出,加快经济复苏;促进企业和个人投资,扩大生产规模和增加就业;为失业人员提供帮助。现将计划的主要内容介绍如下: 相似文献
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美国经济从1991年3月回升开始,保持持续增长近10年,这是迄今为止美国历史上持续时间最长的经济增长时期。虽然近来美国经济发展出现减速甚至衰退迹象,但对这一时期增长的原因进行分析,对于中国经济发展仍不乏借鉴意义。一、里根执政时期所采取的一些经济政策为90年代美国经济繁荣创造了良好条件1.减税政策。20世纪80年代初期,面对美国的滞胀困境,里根政府提出了大规模减税刺激投资、拉动经济增长的政策。大规模的减税政策为垄断资本家提供了巨额优惠。虽然短期内减税减少了国家财政收入,但从长期发展来看,里根的减税政策刺激了供给和投资,从… 相似文献
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从2003年下半年开始,随着伊拉克战争、非典型肺炎等影响经济的各项不确定因素的消除,及各国刺激经济复苏的一系列政策发生作用,世界经济复苏的步伐明显加快。本文对2003年美国、欧元区、日本、亚洲国家等世界各大经济体的情况进行了详细分析,展望2004年世界经济将走入经济增长的快车道。 相似文献
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从2003年下半年开始,随着伊拉克战争、非典型肺炎等影响经济的各项不确定因素的消除,及各国刺激经济复苏的一系列政策发生作用,世界经济复苏的步伐明显加快。本文对2003年美国、欧元区、日本、亚洲国家等世界各大经济体的情况进行了详细分析,展望2004年世界经济将走入经济增长的快车道。 相似文献
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减税与刺激消费的中美税制比较 总被引:1,自引:0,他引:1
我国要扩大内需刺激消费,减税是重要的一项措施。中国和美国的税制不同,决定了两国减税政策对刺激消费的机理和效果是不同的。另外,两国的政治体制不同,推动减税政策出台的因素也不同。因此,在借鉴美国成熟的减税政策经验时,必须考虑到两国刺激经济作用机理上和政策时效上的差异,放眼长远,实施有效的减税政策。 相似文献
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Who Pays a Price on Carbon? 总被引:1,自引:0,他引:1
We use the 2003 Consumer Expenditure Survey and emissions estimates from an input-output model based on the 1997 US economy
to estimate the incidence of a price on carbon induced by a cap-and-trade program or carbon tax in the context of the US.
We present results on how much different income deciles pay for a carbon tax as well as which industries see the largest increase
in costs due to a carbon tax. We illustrate the main determinant of the regressivity: consumption patterns for energy-intensive
goods. Furthermore, on a per-capita basis a carbon price is much more regressive than calculations at the household level.
We discuss policy options to offset the adverse distributional effects of a carbon emissions policy. 相似文献
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Investment Cycles and Sovereign Debt Overhang 总被引:2,自引:0,他引:2
We characterize optimal taxation of foreign capital and optimal sovereign debt policy in a small open economy where the government cannot commit to policy, seeks to insure a risk-averse domestic constituency, and is more impatient than the market. Optimal policy generates long-run cycles in both sovereign debt and foreign direct investment in an environment in which the first best capital stock is a constant. The expected tax on capital endogenously varies with the state of the economy, and investment is distorted by more in recessions than in booms, amplifying the effect of shocks. The government's lack of commitment induces a negative correlation between investment and the stock of government debt, a "debt overhang" effect. Debt relief is never Pareto improving and cannot affect the long-run level of investment. Furthermore, restricting the government to a balanced budget can eliminate the cyclical distortion of investment. 相似文献
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Output‐based rebating of carbon taxes in a neighbour's backyard: Competitiveness,leakage and welfare
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Christoph Böhringer Brita Bye Taran Fæhn Knut Einar Rosendahl 《The Canadian journal of economics》2017,50(2):426-455
We investigate how, in an open economy, carbon taxes combined with output‐based rebating (OBR) perform in interaction with the carbon policies of a large neighbouring trading partner. Analytical results suggest that, whether the purpose of the OBR policy is to compensate firms for carbon tax burdens or to maximize welfare (accounting for global emission reductions), the OBR rate should be positive in policy‐relevant cases. Numerical simulations for Canada, with the US as the neighbouring trading partner, indicate that the impact of US policies on the OBR rate will depend crucially on the purpose of the Canadian OBR policies. If, for a given US carbon policy, Canada's aim is to restore the competitiveness of domestic emission‐intensive and trade‐exposed (EITE) firms to the same level as before the introduction of its own carbon taxation, we find that the necessary domestic OBR rates will be insensitive to the foreign carbon policies. However, if not only the Canadian carbon tax but also an equally high US tax is introduced, compensatory Canadian OBR rates will be up to 50% lower, depending on the sector and on US OBR policy. If the policy objective is to increase economy‐wide allocative efficiency (welfare) of Canadian policies by accounting for carbon leakage, the US policies will have only a minor downward pressure on desirable OBR rates in Canada. Practical choices of OBR rates hardly affect overall domestic economic performance; thus, output‐based rebating qualifies as an instrument for compensating EITE industries without a large sacrifice in terms of economy‐wide allocative efficiency. 相似文献
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循环经济的发展遵循“3R”原则,其实质是生态经济、高效经济。要想利用税收政策促进循环经济发展,必须对传统税收原则进行重新定位。按照循环经济特征和税收工作实际,中国进行循环经济税收政策设计时,应着重遵循生态效率、代际公平、环保收入和依法治税四项原则。 相似文献
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美国R&D税收激励政策——美国政府对跨国公司从事R&D活动的政策调研 总被引:1,自引:0,他引:1
冯埃生 《全球科技经济瞭望》2009,24(4):40-43
里根政府于1977年制定了被称为“中性条款”的政策,规定美国对内资和外资一视同仁。因此,美国的R&D税收激励政策,同样适用于跨国公司。自1981年里根政府通过《经济复兴税收法案》以来,有关政策共修订了12次。最新的法案提供3种可选择的方法:传统税收减免法、递增减免法和简化减免法。 相似文献
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中国古代赋税政策发生了八次重大的改革,其中不乏有减免农业赋税的政策,这些政策有长期减免赋税以劝农和临时减免赋税以救荒为主,表现出赋税减免政策的周期性、单一性、偏重性和阶级性。这些政策的出台,与中国古代一直奉行的"重农思想"、历史条件下的土地制度和政治人士的推动作用是分不开的,它们在一定程度上缓和了阶级矛盾,促进了社会的发展。 相似文献
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Jude Bayham 《Review of International Economics》2013,21(3):568-584
To mitigate dependence on fossil fuel and reduce pollution, the US government has undertaken several policies—an import tariff, tax credit, and mandate—to augment domestic ethanol production and increase ethanol in the fuel supply. This study uses a general equilibrium model to analyze the effects of the US ethanol import tariff on welfare by internalizing the externality and incorporating US fuel and ethanol policies and to determine the optimal tariff. The results show that because of the environmental benefits of imported ethanol, the adverse effects of domestic ethanol on the environment, the need for the imported ethanol to boost the blended gasoline production, and the economy‐wide interactions of various markets, the optimal trade policy may call for subsidizing rather than taxing ethanol imports. 相似文献
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John A. Dove 《Applied economics letters》2017,24(18):1307-1310
The effects that corruption and tax policy have on entrepreneurship and firm growth have been often studied in the literature. This current article adds to that literature by evaluating how the interaction effect between corruption and tax policy influences firm entry at the US state level, using a panel data set of all 50 US states between 2001 and 2014. Overall, the findings are consistent with the literature and suggest that while high levels of corruption and relatively burdensome tax policy have a negative effect on firm entry, high levels of corruption tend to dampen the negative effects associated with relatively high tax rates. Potential policy implications are discussed within this article. 相似文献
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A significant research effort has been directed at establishing the determinants of foreign direct investment (FDI), with taxation policy identified as an important factor. However, the empirical literature has been limited in several respects, with most work focused exclusively on host country tax regimes. This paper seeks to extend the boundaries of FDI empirical inquiry by using a panel of nine investing tax exemption and tax credit countries over the period 1982–2000, constituting more than 85% of total US FDI inflows, and incorporating home country tax rates to analyse two as yet unanswered questions. First, are corporate income tax rates an important determinant of FDI in the US? Secondly, do investors from tax credit countries differ significantly in their tax response relative to those from tax exemption countries? 相似文献
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如何改善企业研发结构失衡是学界关注的热点问题。首次将马克维茨投资组合模型应用于不同风险研发投资中,从理论上揭示风险收益不平衡是影响企业研发结构失衡的关键因素。政府研发税式支持对风险较小的试验发展具有较强的减税效应,而对风险较大的基础研究减税效应不足。政府“一刀切”的研发税式支持政策抑制了企业研发结构优化。区域异质性分析结果表明,研发加计扣除政策有利于企业研发结构优化,而高新技术企业15%税率式优惠一定程度上加剧了企业研发结构失衡程度。政府在践行创新驱动经济高质量发展战略中,应根据研发支出风险大小,实施不同支持力度的研发财税扶持,间接提升风险较大的研发支出收益率,改变企业研发支出风险收益不匹配状况。 相似文献