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1.
This paper examines the impact of import tariffs and tariff-replacing indirect taxes on the welfare of households grouped by the size distribution of income. A computable general equilibrium model for Bangladesh is simulated to examine the removal of quantitative restrictions and tariffs as well as the replacement of trade taxes with a value added tax (VAT). Import liberalization alone expands the manufacturing sector and increases the welfare of lower income households. If a uniform VAT is placed on both imports and all non-agricultural production in order to replace the lost tariff revenue for the government, some of the gains from import liberalization are diminished. If exports are exempted from the VAT, the gains are sustained to a greater degree. With a combination of tariff liberalization, quota markups, and the VAT, the economy goes through a contraction and the welfare of all households is reduced.  相似文献   

2.
全球性税制改革的经验与教训   总被引:2,自引:0,他引:2  
张文春 《经济经纬》2006,(6):115-118
20世纪80年代以来,税制改革风潮几乎遍及了全世界。通过对发达国家和发展中国家税制改革的研究和世界银行、国际货币组织的研究,为确定最佳税制改革方案将起到有益的借鉴作用。  相似文献   

3.
本文以2003—2018年中国上市企业数据为样本,从税种差异视角分析了增值税有效税率与企业所得税有效税率变化对企业固定资产投资的影响。研究发现,增值税有效税率与企业固定资产投资的关系依赖于宏观经济环境和企业税负转嫁能力。具体而言,在经济上行期或税负转嫁能力较强的企业中,增值税有效税率降低促进了企业固定资产投资增加。所得税有效税率与企业固定资产投资之间始终为显著负相关关系。所得税有效税率的降低可以通过增强企业内外部融资能力来促进其固定资产投资增加,特别是当企业债务风险相对较低时,所得税有效税率下降对固定资产投资的正向影响效果会随企业融资约束程度的上升而增大。本文分析在一定程度上说明了不同税种的税负变化对企业投资产生差异化影响,进而为减税助力企业投资提供了新的微观经验证据。  相似文献   

4.
We build a model in which corporate governance allows for the adoption of an institution acting as a mechanism to control agency problems. Our model predicts that the incentive to adopt such an institution is decreasing in ownership concentration and increasing in free cash flow. Testing our theoretical model by means of a sample of 157 Italian listed companies over the period 2004–2007, we find that board composition favours independent members in firms with a large free cash flow, and executive members in firms with high ownership concentration, supporting the view of governance as a way to limit agency costs.  相似文献   

5.
选取增值税、营业税、消费税三大税种作为分析对象,考察税收与第一、第二、第三产业的相互影响。分析结论显示:(1)增值税与第二产业的互动有利于第二产业地位的不断提升;增值税本身对第三产业的兴旺没有显著影响,而第三产业的不断壮大却有可能降低增值税的增长速度。(2)营业税主要通过正向作用于第三产业而促进产业结构的不断升级;营业税还可通过第三产业间接作用于第二产业,表现为对第二产业具有非常微弱的制约作用。(3)消费税既可促进第一产业的发展,更可通过与第二产业的互动作用而促进第二产业的大力发展;目前消费税对第三产业的促进作用未明确显示出来。  相似文献   

6.
增值税“扩围”改革面临的难题与对策研究   总被引:2,自引:0,他引:2  
在我国增值税转型改革完成后,扩大增值税征收范围随之提上议程。增值税"扩围"涉及中央地方财政收入分享、国地税征管权限、税收征管能力、地方税体系、通货膨胀等诸多难题,能否破解这些难题对于稳步推进增值税"扩围"改革意义重大。破解增值税"扩围"改革面临的难题需循序渐进,分步推进;协调中央财政和地方收入的关系;变革税收征管机制;高度重视通货膨胀问题。  相似文献   

7.
    
There is a growing literature that examines the role of trade agreements on the formation of international supply chains. The evidence indicates that in general countries that share trade agreements are more likely to develope cross-border supply chains. In this analysis, we argue that in order to examine the effects of trade agreements on the formation of supply chains between two countries, it is not enough to analyse the impact of the trade agreements that the two countries share but it is also important to assess the impact of the trade agreements that they share with third countries. Using data on trade in value added for 129 countries, we show empirically that about 40% of the potential increase in trade in value added induced by a trade agreement between an importing country and a sourcing partner is wiped out by each additional trade agreement signed by the importing country with third nations in which the sourcing partner is not a member. The result has important implications for regions seeking to develop international supply chains but in which the process of integration is highly fragmented.  相似文献   

8.
张华 《经济研究导刊》2009,(20):121-123
增值税转型造成了固定资产核算过程中,因固定资产购置时间不同和原购置时增值税的处理不同,从而使固定资产新增时增值税进项税、视同销售时销项税的处理发生了改变。购进用于非应税项目等的固定资产不允许抵扣进项税额;纳税人销售自己使用过的固定资产要区分不同情形征收增值税;纳税人已抵扣进项税额的固定资产用于非增值税应税项目,以及自制或购进固定资产发生非正常损失要在当月按原适用税率计算并转出不得抵扣的进项税额。通过增值税转型后固定资产核算特例,详细分析了增值税转型前后的变化与纳税影响。  相似文献   

9.
土地增值税的征收应缓行   总被引:3,自引:0,他引:3  
李力  周充 《财经科学》2007,(4):105-111
我国推行土地增值税已有十余年,但其运行效果并不理想.尤其是2001年以来土地一级市场的交易方式改为"招、拍、挂"后,土地增值收益已提前一轮完成分配,表现在房地产企业的实际情形就是大部分项目没有形成土地增值税税负.为此,房地产实业界和学术界对土地增值税的存在意义进行了激烈争论.本文在对土地增值税进行简单理论分析后,以成都市代表性楼盘以及成都市部分房地产公司的土地增值税税负水平为支撑,从微观和中观层面进行描述统计分析,再结合全国数据佐证本文基本结论--土地增值税应暂缓征收.  相似文献   

10.
    
Economic uncertainty disrupts firms’ ability to create value. Most related literature examines how various organizational characteristics affect value under extreme conditions – the global financial crisis. However, recent work in quantifying economic uncertainty now makes it possible to take a more nuanced approach in investigating the conditions under which this value reduction can be mitigated during more ‘commonly uncertain’ periods. In this paper we analyze the effects of corporate governance mechanisms and social responsibility investments on Tobin’s q across 13 years and 40 countries. Evidence suggests that shareholder-centric corporate governance policies restrict board and executive flexibility during uncertain times, and therefore stifle their ability to react effectively to adverse macroeconomic changes. We also find that CSR initiatives serve as insurance in that they preserve value under uncertainty by acting as a reservoir of social capital.  相似文献   

11.
增值税的国际比较与思考   总被引:17,自引:0,他引:17  
本文通过我国和国外增值税征收状况的比较分析, 针对我国现行增值税存在的问题和不足, 提出在小规模纳税人、征税范围、增值税类型的选择、税款抵扣与发票管理四个方面,可以借鉴国外成功经验和先进办法, 进一步对我国现行增值税税制加以改进和完善: 我国对小规模纳税人设定的税率偏高, 税率应在3 % —4 % 为宜; 为了使我国的增值税形成完整的课征体系, 应把那些与货物交易密切相连的服务业纳入征税, 并最终将农业纳入增值税的征税范围;应尽快实行消费型增值税; 对发票的管理可采用“以票管税、帐票结合”的方法, 强化责任制,建立省级发票稽核中心, 地、市建立分中心, 实现本地区范围内的稽核工作。  相似文献   

12.
文章以2002年和2007年我国上市公司的自查报告为基础,选择了18个指标构建了公司治理指数,并以此对我国上市公司的治理状况及其5年间的改进程度进行了综合评价。结果显示,治理指数与公司价值显著正相关,治理指数每上升1点,公司价值约增加0.3个百分点;5年间上市公司的治理水平有明显改进,这种改善总体上会带来公司价值的提升,但这一结论存在一定的内生性。进一步研究表明,上述治理改进的效果是股东权利、董事会与监事会、公司独立性和内控与激励机制等治理机制共同作用的结果。文章还发现,公司风险程度、融资需求、外部市场化水平、兼并或借壳上市等公司特征在一定程度上驱动了上市公司的治理改进。  相似文献   

13.
基于价值增值的管理理念,构建私营企业劳资冲突的管理系统,有利于形成和谐的劳资关系。价值增值型劳资管理系统包括建立人力资本投资收益模型、建立"可雇用性"人力资源管理系统以及加入价值增值型工会等。  相似文献   

14.
    
In this paper, we explore how globalization influences the decision of governments to rescue inefficient domestic firms when bailouts affect firms’ markup. We develop a model of international trade in which immobile domestic-owned enterprises (DOEs) compete with foreign-owned enterprises (FOEs) in an oligopolistic market. The decision to bail out DOEs leads to lower corporate tax revenues if FOEs are immobile, whereas tax revenues might increase if FOEs are mobile. Interestingly, the mobility of FOEs makes governments more prone to rescuing inefficient domestic firms because tax competition reduces the opportunity cost of a bailout policy in terms of public good provision.  相似文献   

15.
    
In this paper, we provide a general equilibrium analysis of corporate profit tax on income distribution, unemployment, and wage inequality. With firm dynamics in industrial sector, we identify a new channel through which profit tax affects income and wage inequality: profit tax cut will widen not only the wage gap between skilled and unskilled labor, but also exacerbate the wage inequality of unskilled labor among different sectors. The welfare effect of profit tax cut depends on unemployment deepening (labor-distortion effect) and more manufacturing firms enter the market (business-creation effect), eroding the market share of incumbent firms (business-stealing effect).  相似文献   

16.
国际贸易的中间品贸易的兴起,使传统关境贸易统计无法准确衡量全球价值链下一国的实际贸易利得。本文基于增加值贸易视角重新评估加入WTO对于中国出口的真实影响,以及关境统计下WTO贸易促进作用与真实状况的偏离。基于引力模型的实证结果表明:(1)总体上,中国加入WTO显著促进其增加值出口,但关境统计明显高估了WTO贸易促进作用。(2)分行业看,WTO对中国增加值出口的贸易促进作用存在显著的行业差异:加入WTO显著地促进了中国非制造业工业、制造业和服务业增加值出口,却抑制了中国农林牧渔业的增加值出口。(3)进一步研究发现,关境统计数据对于WTO贸易促进作用的高估问题仅存在于制造业,对于农林牧渔业等其他三个行业反而存在低估问题。  相似文献   

17.
    
This study considers 189 Chinese financial listed companies between 2009 and 2013 as research samples to establish indicators for evaluating the initiative risk management behaviour of financial enterprises. This work further examines the relationship between initiative risk management and firm value. Results show that financial enterprises could effectively increase firm value by taking initiative risk management measures, such as setting up departments or positions that specialize in risk management, using financial derivative instruments or engaging popular international accounting firms as audit institutions. Moreover, results reveal that the permeability of initiative risk management has an unstable effect on firm value, that is, a nonlinear relationship exists between the permeability of initiative risk management and firm value.  相似文献   

18.
    
This article evaluates the inflation effect of recent value added tax (VAT) rate changes in Latvia by using consumer price index (CPI) microdata. Our findings suggest that the pass-through of the tax rate to consumer prices is strong in case of upward tax adjustments, especially when there are no demand restrictions, while the pass-through is weaker for tax reductions. The frequency of price changes peaks at the moment of VAT adjustment, which, however, is partially compensated by lower average size of price revisions. The level of pass-through exhibits a high degree of heterogeneity with higher pass-through for goods, especially food, and lower for services.  相似文献   

19.
This article provides an overview of full and partial allowancefor corporate equity (ACE) tax systems in practice. In the recentpast, ACE systems existed in Austria, Croatia and Italy. Brazilstill applies a variant of such a system and Belgium introducedone in 2006. This article summarizes the empirical literatureon past ACE systems, and provides a theoretical and empiricalassessment of the Brazilian ACE variant. The main finding isthat the Brazilian reform introduced an ACE system for a minorityof firms only, with the majority instead having a system ofdividend deductibility. Despite the reduction in the tax preferencefor debt finance, capital structures have not changed much,but dividends have increased. Investment appears to have benefitedfrom the reform, although the extent to which this was due tothe new structure rather than the tax cut is unclear. (JEL codes:H25, H21, C33)  相似文献   

20.
    
This study investigates how leadership by married couples affects the firm value of family businesses in the institutional context of the Chinese capital market. Marital leadership is found to significantly decrease firm value compared with other family firms, which is supported by a battery of estimation strategies. Aggravating the principal–principal problem, tunnelling behaviour and financial fraud are confirmed as potential economic mechanisms. Moreover, monitoring from the internal corporate governance and external institution environment helps marital leadership focus on shareholder wealth beyond family interest. Our findings indicate that marital leadership implies more of a collusion effect than a collaboration effect in China.  相似文献   

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