我国奢侈品消费市场存在的问题及解决措施

近年来我国奢侈品消费市场发展迅速,奢侈品消费热涨和消费外流现象十分明显。为了正确引导消费者调整其消费结构和消费需求,促进经济合理快速发展,也为了进一步调整收入分配,缩减贫富差距,提高我国奢侈品流转税税率、打造本土奢侈品品牌并采取"走出去"的战略措施势在必行。     

降“馒头税＂比降奢侈品关税更要紧

今年以来,商务部多次表示,进一步降低包括部分中高档商品的进口关税是大势所趋。但是,财政部却在其官网上贴出文章,反对取消或降低奢侈品进口消费税。这种由国务院两个部出现的针尖对麦芒的意见交锋,在以往是不多见的。以税收所具有的调节贫富差距的功能来说,对奢侈品消费进行征税,是合情合理的。     

对国内外奢侈品存在价差问题的思考

随着经济发展水平的提高,我国奢侈品消费迅速增加,目前已位居世界第二位。但是由于我国一般奢侈品价格远高于美、法等国,导致大量内需外流。本文在全面分析奢侈品定价策略、进口关税和流通环节各类费用较高等因素的基础上,提出缩小国内外奢侈品价差的对策建议。     

我国奢侈品消费外流状况分析

随着国人购买力的增强,我国已经跃居全球第二大奢侈品消费国。但是,在这快速增长的新市场中,50%以上的份额是在境外市场实现的,这一现象被称为奢侈品消费外流。本文多角度分析了奢侈品消费外流的现状和形成原因,提出了我国在提升综合价值、降低综合成本等方面的发展对策。     

中国奢侈品如何国际化

随着我国经济快速增长,居民的可支配收入节节攀升,奢侈品消费者数量大幅增加。中国消费者在全球共计消费奢侈品达1060亿美元,但中国消费者奢侈品消费外流极严重。本篇文章主要浅析中国奢侈品的消费现状和原因以及如何使中国本土奢侈品品牌走出国门,走向世界。     

论消费税征税范围——对消费税“扩围”的分析和建议

我国现行消费税制自颁布以来已经历了二十余年时光,虽然在2006年有过一次调整,但随着社会的发展,现行消费税制暴露出越来越多问题,最突出的问题之一是现行消费税征税范围过窄。在奢侈品市场繁荣的今天,消费税已经不能很好的发挥其效果。将对社会上出现的对奢侈品消费缺乏征税的问题进行分析,并对消费税征税范围的扩大提出建议。     

奢侈品境内外价差成因及平抑对策研究

随着经济水平的提高,我国奢侈品市场消费份额迅速扩大,中国已成为全球最大的奢侈品消费国家。而奢侈品境内外价差明显,大量消费外流,不利于我国经济的发展。本文以我国奢侈品市场为主体,从内部因素和外部影响两个角度出发,探析奢侈品境内外价差成因,并提出了平抑价差的相关对策,以推动我国奢侈品行业和经济的平稳发展。     

弘扬民族工艺 开拓中国奢侈品发展之路

2011年中国奢侈品消费占全球份额1/4,几乎所有奢侈品都是国外品牌,庞大的市场需求和缺失的本土品牌形成鲜明对比,随着时间的推移这种反差还在继续加大。如何改变这种局面,如何让外流的消费回到国内为国民经济发展作贡献,本文通过分析中国奢侈品消费现状及成因,指出只有合理引导消费,加强消费者文化教育,培育本土品牌,才能彻底改变消费外溢、资金外流的局面,并且提出了将中国民族工艺和元素与现代设计理念相结合的方法来创建本土品牌,从而开拓中国奢侈品发展之路。     

从我国奢侈品消费现状谈消费税的改革

随着我国经济的迅速发展，奢侈消费成为我们日益关注的焦点，并对我国经济及消费趋势带来了很大影响。如何通过征收消费税引导居民奢侈品消费行为，实现正确理性消费呢？鉴于此，本文针对现行消费现象进行分析探，提出关于消费税改革的几点建议。     

对中国奢侈品消费及进口关税提高的思考

奢侈品关税是否应该提高是近两年研究的热点问题。本文基于目前奢侈品关税的现状、奢侈品消费现状、奢侈品定价策略,研究奢侈品海内外差价大的原因,认为目前中国对于奢侈品的进口关税仍有可提高空间,奢侈品海内外差价大的根本原因是全球定价策略而并非关税导致。因此中国奢侈品关税应该提高。     

Tariff and Consumption Tax Reforms in a Developing Tourism Economy

This paper examines the effects of a coordinated tax reform by replacing import tariffs with point-by-point increases in consumption taxes for a small-open developing tourism economy. Foreign tourists demand for the non-traded goods provided in the informal sector of the host economy, resulting in a tourism-induced terms-of-trade effect. The presence of inbound tourism lends a support to positive tariffs even for a small open economy. The indirect tax reform of this kind can increase residents’ welfare and government revenue when the initial tariffs are relatively larger to the consumption taxes.     

The nonequivalence of tariffs,import quotas,and voluntary export restraints

This paper compares the equilibrium levels of prices, imports, production and consumption under a tariff, an import quota, and a voluntary export restraint when each trade restriction is set so as to lead to the same quantity of imports. Competitive, domestic production monopoly, import monopoly, and export monopoly cases are examined. Voluntary export restraints are shown to have different effects than import quotas or tariffs, especially when some potential exporters remain outside the agreements.     

Goods and factors liberalization under increasing returns to scale

This paper develops a general equilibrium model with alternative forms of import restrictions, international capital mobility, and taxes on the rate of return on foreign capital in the context of a small open economy using an external increasing returns technology. Within this framework, this paper analyses the price and welfare effects of import liberalization in the presence of tax on foreign capital and of factor flows liberalization in the presence of alternative forms of import restrictions. It is shown, among other things, that, in contrast to the existing literature on constant returns to scale economy, the optimal policy towards foreign factors is possibly tax under each form of import restrictions.     

Tariff wars in the Ricardian Model with a continuum of goods

This paper describes strategic tariff choices within the Ricardian framework of Dornbusch, Fischer, and Samuelson (1977) using CES preferences. The optimum tariff schedule is uniform across goods and inversely related to the import demand elasticity of the other country. In the Nash equilibrium of tariffs, larger economies apply higher tariff rates. Productivity adjusted relative size (≈ GDP ratio) is a sufficient statistic for absolute productivity advantage and the size of the labor force. Both countries apply higher tariff rates if specialization gains from comparative advantage are high and transportation cost is low. A sufficiently large economy prefers the inefficient Nash equilibrium in tariffs over free trade due to its quasi-monopolistic power on world markets. The required threshold size is increasing in comparative advantage and decreasing in transportation cost. I discuss the implications of the static Nash-equilibrium analysis for the sustainability and structure of trade agreements.     

The impacts of trade liberalization on informal labor markets: A theoretical and empirical evaluation of the Brazilian case

Following trade liberalization, several developing countries experienced a sharp increase in the share of informal manufacturing employment. In this paper, I examine the impacts of trade liberalization on the labor markets of a small open economy, in an environment in which tariffs affect firms' payroll tax compliance decisions. I demonstrate that a reduction in domestic import tariffs reduces the average formal wage and show that the direction of the effect on the share of informal employment depends on the initial labor market conditions. A cut in trading partner import tariffs decreases the share of domestic informal employment and increases the average formal wage. I confirm the model's principal findings empirically, using data from the 1989–2001 Brazilian trade liberalization episode. I find the results robust to endogeneity and self-selection concerns, which are addressed, respectively, using instrumental variable and switching regression approaches.     

基于局部均衡视角的碳关税壁垒对我国出口影响的实证分析

碳关税具有名义上的合理性、对象上的歧视性、形式上的合法性和主体的广泛性等特征。碳关税对我国出口的冲击主要源于出口产品生产过程中碳排放强度,由局部均衡分析知,碳关税不但会对我国工业产品这个行业造成影响,还会对我国整体福利造成影响。我国政府应在国内开征碳税,完善国内碳交易市场,积极参与碳关税的制定;我国企业应加快新能源技术的开发和应用,实施低碳战略,以应对碳关税壁垒对我国出口的影响。     

仿冒品重复消费的动力机制

仿冒品现象已成为商业社会中备受关注的问题,而消费者的重复消费是它盛行的重要形态之一。本文建立消费者的仿冒品满意度整合模型,来明确仿冒品被重复消费的缘由与机制。通过调查和分析得到了以下主要结论:第一,消费者的产品涉入度、奢侈品消费动机、品牌消费认同和诚信意识对于仿冒品的绩效期望和绩效感知分别有较为显著的影响;第二,仿冒品的绩效期望和绩效感知分别对于它的满意度和重复消费有较为显著的正向影响。这些表明,仿冒品的重复性消费以消费者的专业性和诚实性为基础,并受到较高的消费预期和真实的用后感驱动。这些都为知名品牌战略制衡仿冒品提出了严峻挑战。     

What does the Chinese market need? An empirical study of the determinants of Chinese imports, 1996–2008

This study provides an in-depth analysis of the determinants of import demand in China through a multilevel approach. Using disaggregated data over 1996–2008 and a dynamic panel model, we find that the Chinese import market is predominantly characterized by quality competition. However, the nature of the competition varies across different industries. In line with theory, quality plays an important role in industries that are characterized by the potential for quality improvement and product differentiation, whereas price is key in industries in which quality and product differences are rather small. Moreover, private consumption expenditure is more influential than other categories of expenditures. Additionally, variables that can influence the relative price of import products, such as the exchange rate, tariffs and the domestic price index, also have an impact on import demand.     

Consumer motives and impact of western media on the Moroccan luxury buyer

Despite rising income inequality, social and political instability, Morocco has witnessed an exponential growth in luxury good consumption. Increased political freedom, multiplication of international trade agreements and a somewhat liberalization the audio-visual sector combined with an ever increasing internet penetration have brought Moroccan ‘citizen under the spotlight of globalization. On the other hand, Morocco has remained deeply attached to it religious and traditional roots, with a vast majority of the population considering themselves devout and practicing Muslim. In Islam the consumption of ostentatious goods is clearly proscribed, yet consumption data clearly describe a different reality. Questionnaires were distributed by a trained pollster to potential luxury good consumers in Morocco. A total of 296 surveys were filled. Findings from this research shows a strong positive link between luxury good purchase intention and consumption of western media channels as well as social media. The research also provides an analysis of the demographics and the social and personal motives of the Moroccan luxury good consumer.     

Product-level estimation of import demand: Simulating the effects of tariff harmonisation

Developing countries have traditionally used import tariffs to protect infant industries and raise revenues to finance government expenditure plans. This approach, however, has tended to protect inefficient industries and to some extent hindered economic development. A disaggregated import demand model is estimated using monthly observations on 91 of the most frequently imported product items in Barbados. The results are then employed to evaluate the feasibility of harmonising tariff rates to some single rate across product categories. The results suggest that the estimation of aggregate import demand equations is not accepted by the data and therefore could result in misleading inferences. The policy simulation exercise indicates that a single applied tariff at the 30% level would essentially be revenue neutral, while rates above this level would lead to reductions in tax receipts.