Factors Influencing Consumption of New Food Products and Specialty Meat

Results from a consumer survey of households in Louisiana and Texas suggest that socioeconomic factors affect consumption decisions on new food products, quail, alligator, or deer meat. Specifically, consumption of, or interest in consuming new food products are statistically associated with marital status, age, education, household size and income, race, religon, and occupation. The above-referenced socio-economic characteristics are all statistically associated with consumption decisions on qualiy and alligator meat, except for marital status and household size. Race and occupation are statistically associated with the consumption of, or interest in consuming deer meat.     

Assessing the demand for value‐based organic meats in Canada: a combined retail and household scanner‐data approach

We apply sets of weekly retail and household scanner data to estimate consumer demand of selected organic and conventional fresh beef products in the Canadian retail market. The main contribution of our study stems from the application of a two‐stage procedure that provides new and deeper insight into consumers' responses to changing retail environment and pricing for organic and conventional meat products. Combined knowledge of point‐of‐sale consumer behaviour for value‐based products, such as organic products, and distinct socio‐demographic profiles of buyers vs. non‐buyers of meat is especially interesting for retail managers and meat industry stakeholders. First, household meat consumption patterns are investigated based on household scanner data that track household's meat purchases in the period 2006–2007. The second step of analysis then involves the estimation of an almost ideal demand system for selected organic and conventional fresh beef products using retail scanner data for the period 2000–2007. The introduction of greater selections in organic product lines across mainstream supermarkets in Canada in response to consumer health concerns is expected to spur retail competition in an otherwise saturated Canadian retail market. The analysis of socio‐demographic profiles in beef consumption using individual household's purchase data reveals that besides regional differences in preferences, household size and resource characteristics are major determinants of point‐of‐sale beef purchase decisions. Our demand system results indicate that organic beef is highly dependent on price and expenditures, whereas demand for conventional beef is mostly driven by income, habits and ‘typical’ Canadian seasonal beef consumption patterns. Altogether, our conclusions on organic beef vs. conventional beef buyers may have further implications for institutional regulations.     

减税和扩大政府支出对经济增长和扩大内需的效率与效力比较——基于SVAR模型的分析

本文运用SVAR模型考察了改革开放30年来,税收与政府支出对经济增长、居民消费和企业投资的影响关系.结果显示,在弹性关系层面无法确定政府支出、税收和经济增长之间是否存在协整关系.但在增长率层面政府支出对于经济增长和扩大内需均有促进作用,而税收的作用则相反.扩大政府支出对于促进经济增长和扩大居民消费而言,比减税的影响效率与效力都强,但减税对企业投资的促进效率与效力则优于扩大政府支出所产生的影响.     

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.     

Demand Analysis of Meat in Malaysia

One distinct change in Malaysians' food consumption behavior has been the preference toward meat products. Thus it is meaningful to gain insight of meat consumption patterns. As the market becomes increasingly market-led, information on current meat consumption patterns is required to assess how they are likely to change as prices and incomes change. This study attempts to provide a better understanding of demand for meat products in Malaysia. By utilizing data from Household Expenditure Survey 2004/2005, Engel curve analysis was conducted to derive income elasticities of meat products from QUAIDS model. The estimated income elasticities show that current food consumption patterns are showing signs of convergence toward a Western diet, exhibiting tendency for preference toward red meats (mutton and beef) over white meats (poultry and pork). The estimated elastic own-price elasticities indicate that Malaysian consumers are sensitive to the change in prices of the meat products, with other things remain constant.     

The tax reform agenda

High tax rates that distort incentives and create large deadweight losses have been reduced, but there is still much more to be done to improve the tax system. It is useful to distinguish between tax rules that represent tax expenditures relative to a pure income tax from rules that represent tax expenditures relative to a consumption tax. I think it is important to focus on tax expenditures relative to a consumption tax base. It is possible that if there were no estate tax, the present value of the taxes paid by future heirs would exceed the revenue lost by abolishing the estate tax. On the corporate side, a shift to a territorial system of taxation would have very substantial favorable effects, while pass-through entities have a very weak case for a significantly lower tax rate. The net effect of such tax changes would be an increase in the budget deficit, though that increase is likely to be only temporary due to legislative rules. I am optimistic that there will be tax reforms enacted in the next twelve months holding great promise for improving our tax system and our economy.     

税负转嫁视角下商品税对居民消费影响的实证研究

本文借鉴ELES模型,利用横截面数据对我国不同收入等级的城镇居民八类消费性支出进行了微观模拟,对其需求的价格弹性进行测算。在此基础上,分析了居民在消费支出过程中承担增值税、消费税和营业税的情况,对税负转嫁的方式和力度进行了实证评估。结果发现,我国商品税不具有明显的累退性,商品税“中性”特点显著。但在不同收入阶层之间税收负担份额是不同的,居民税收负担与商品税征税范围、税率等要素高度相关。基于此,提出要逐步降低商品税比重、进一步扩大“营改增”范围、完善消费税功能、以及将价内税改为价外税等政策建议。     

论我国烟草税收政策的选择

对烟草及其制品课税有利于倡导健康卫生的生活方式,增加政府财政收入。国际经验也证明,提高烟草税收税负水平是减少各阶层人群烟草消费的有效和重要措施。目前中国烟草税收政策调控的重点在于烟草生产和批发环节、烟草生产与流通企业和高档卷烟产品。作为《烟草控制框架公约》的签约国,中国必须严格遵守《烟草控制框架公约》的各项条款,借鉴国际经验,结合中国实际情况,寻求进取的控烟策略,完善倡导健康卫生的烟草税收政策体系,并通过税收政策实现对烟草产业的宏观调控。     

浅议我国环境税中大宗污染物的首征税目

环境税作为我国即将开征的税种,目前,人们关注的焦点是对哪类大宗污染物会最先开征,其中,碳税呼声最高。通过对硫税和碳税的开征背景以及征税影响等进行探讨和比较分析发现,硫税更适宜成为我国环境税中大宗污染物的首征税目。征收硫税能有效地促进经济、能源结构的调整,显著减少二氧化硫排放量,提高国家经济运行效率,对人民生活和国家经济发展具有极大积极意义。     

Warning labels on junk food: experimental evidence

Unhealthy food choice is one of the main causes of being overweight. Nutritionists blame a particular category of food: junk food. Several authors have proposed a fat tax for reducing the junk food demand, but others have demonstrated that these taxes must be very high in order to be effective. Therefore, a warning label about calorie content may be an alternative way to reduce the consumption of junk food. In this exploratory study, using students as respondents, a high‐calorie warning label is explored with an incentive compatible valuation method. The results indicate that a high‐calorie warning label has little effect on respondents’ choices, even when they have no prior familiarity with the food.     

新疆主要肉类产品之间的价格波动关联分析

基于2001年~2017年新疆4种主要肉类产品价格时间序列数据,采用VAR模型和脉冲响应方法,分析了猪肉、牛肉、羊肉和鸡肉之间的价格波动关系以及相互影响程度,结果表明:2001年~2017年新疆各肉类产品价格均呈上涨趋势,其中2017年牛肉、羊肉价格与猪肉和鸡肉价格比较上涨幅度更大;短期内,各肉类产品受自身价格波动影响显著,长期内,牛肉、猪肉价格波动是引致新疆肉类产品市场价格波动的主要因子;从价格波动传导机制上看,猪肉和牛肉二者互为彼此价格波动的影响因素;鸡肉价格相对独立,不受其他肉类产品价格影响;羊肉价格受到猪肉、牛肉价格的影响较显著,但羊肉价格波动对猪肉、牛肉价格的影响有限。通过保证猪、牛产业规模化发展,保护扶持羊产业,鼓励发展鸡产业,建立新疆主要肉类市场价格联动的监测预警机制等措施,可以增加新疆肉类产品有效供给,降低肉类产品价格波动,保障新疆主要肉产品供需平衡。     

Estimation of meat demand system in Jordan: an almost ideal demand system

This paper reports the results of the estimation of a linear approximate almost ideal demand system for Jordan meat demand using cross‐sectional data collected by the Department of Statistics in Jordan as part of the household expenditure survey. A censored regression method for the system of equation is used to analyse the meat consumption patterns. This method allows for inclusion of a large number of zero consumption for some foods. Two‐step demand system was estimated. In the first stage, Inverse Mill Ratio is estimated by using probit regression model. In the second stage, the estimated variable is included in the AIDS model to estimate food demand elasticities. The objective of this work is to provide econometric estimates of the different types of demand elasticities for meats in Jordan. To be consistent with the demand theory, the homogeneity, symmetry and adding up restrictions were satisfied in the estimated models. The estimated model was used to obtain estimates of Hicksian, Marshallian and expenditure demand elasticities for meats in Jordan. The results revealed that the demand for mutton and poultry is elastic while the demand for beef and fish is inelastic. The cross‐price elasticities indicate that poultry and beef are substitutes to mutton. The expenditure elasticities confirm that beef and mutton are luxury goods while poultry and fish are necessity goods.     

初级产品出口关税的作用探析

长期以来,相对于其他商品而言,初级产品出口价格的不断下降给许多仍靠少数出口产品获取外贸收入的发展中国家带来了一系列的挑战,使其成为国际贸易中长期存在且备受关注的焦点之一。因此,许多发展中国家便采取课征初级产品出口税的政策以图解决其所面临的问题。本文在分析初级产品出口关税对出口国及其贸易伙伴的影响基础上,着重论述了采取出口税政策解决出口价格波动带来挑战的利弊,并在最后以一些实证研究的实例说明了这一政策实施效果的不确定性。     

论积极财政政策中的税收政策取向

税收政策是财政政策的一个组成部分。本文通过多方面分析 ,认为没有实施“减税政策”是我国积极财政政策的正确选择。并从如何认识当前世界性的减税浪潮着手 ,指出继续实施积极财政政策中的税收政策取向 :当前不适宜大规模减税 ,应对税制进行有增有减的结构性调整 ,继续稳妥推进“税费改革” ,规范政府分配秩序。     

税收筹划是企业管理的重要内容

税收筹划是企业管理中不可缺少的重要组成部分,其特点明显,意义显著。要认识税收筹划与偷税、漏税的差别与税务筹划的区别,合理进行税收筹划,选择合适的税收筹划方式、遵循成本效益原则、充分利用税收优惠政策、防范税收筹划可能出现的风险,以充分利用税法所提供减免税优惠政策,从而获得最大的税收利益。     

Culture and consumption expenditure patterns: comparison between Korean and United States households

Abstract The purpose of this study was to identify household consumption expenditure patterns in the US and to determine if these patterns are different from those of Korean households. Data were cluster analysed, and the results revealed four different consumption expenditure patterns for US and Korean households. Logit analysis showed that consumption expenditure patterns of households in both countries are likely to vary depending on socioeconomic factors. Similarities and differences in consumption expenditure patterns between cultures are discussed, and implications are provided.     

从环境税制国际实践看我国污染税制度建设

税收作为政府使用的一种重要经济手段,具有资源配置、调控经济等职能,美国、欧盟等已经将征税列入环境保护的有效措施。我国目前虽然也设有与环境保护相关的税种,但缺乏环境保护专门的税种,有关规定也不健全,对环境保护的税收优惠单一,缺乏针对性和灵活性。我国应将部分排污费改为环境污染税,使其成为环境税制的主体税种,调整现行的资源税,扩大征收范围,提高征收标准,完善计税依据,并对相关的消费税进行一定的调整。     

The effects of trade taxes in a two-sector model of capital accumulation

In this paper, the effects of increases in trade taxes on the steady-state values of consumption and the capital stock per worker are examined in an economy which faces variable terms of trade and where the price-taking consumer intertemporally maximizes utility. In addition, the optimal trade tax for such an economy is derived.     

State tax competition for foreign direct investment: a winnable war?

When a multinational firm invests in a country, potential host states compete for the firm by offering firm-specific tax reductions. Critics blast such incentives for transferring rents to the firm without affecting the investment decision. In fact, these incentives are tied to the firm's use of domestic inputs and therefore affect output decisions. With positive interstate spillovers, a federal subsidy is necessary to reach the national optimum without tax competition. Competition reduces state taxes and the need for federal subsidies. Also, under competition, the firm locates efficiently. Therefore, tax competition does not always reduce national welfare.     

浅谈现代企业财务管理中的纳税筹划

纳税筹划是现代企业财务管理的重要组成部分,其目的是通过纳税筹划减轻企业税收负担,降低成本,企业应科学、合理地运用各种筹划手段,降低税收成本,达到服务于企业价值最大化的经济行为的目的。