The Relationship between Economic Growth and Environmental Quality in Beijing： A Verification of the Environmental Kuznets Curve

This paper empirically examines Environmental Kuznets Curve （EKC） with time series data for Beijing from 1985 to 1999. The results lead to two main conclusions： the environmental policy of Beijing and China governments has made the turning point of EKC come early, at around 3000-50005; and the relationship between economic growth and environmental degradation takes on an inverted-U, but different regions may have different turning points, different time-span for realizing the turning point of EKC, and different slopes for the rising-declining pattern.     

Australian Capital Gains and Commodity Taxes in China： Impact on Investor Behavior and Revenue Earnings

Apart from examining whether an asset＇s qualification for discounted tax treatment is associated with positive abnormal trading volumes and negative abnormal returns, as would be predicted if investors modified their behaviour to reduce their tax liability, this paper analyses the behaviour of investors due to market sentiment which is measured with the stock prices or index. Analyzing the 152 IPOs that had their prices appreciated, the Capital Gains Tax （CGT） concession is expected to change the behavior of the investor; they might wait till the end of 12 months in order to avail the option and then sell their asset leading to an abnormal increase in the volume of trading and hence a price change. Apart from this, how commodity taxes influence revenue earnings is studied. As the Gross Domestic Product （GDP） of China grows rapidly, tax revenue as a proportion of GDP will not be a predictable relationship. It is ultimately investor behaviour that determined volume of investment and therefore revenue earnings. The reason that CGT is taken as a backdrop to show the fickle nature of K gains across national policy sets up, affected by investor behavior or otherwise.     

Research of public policy-making and marketing effect --Taking Taiwan＇s consumption voucher for example

Public policy-making is usually subject to influence from environmental factors at home and abroad, and ＂crisis＂ is often the key point for public policy to be listed as the important objective of government policy. In order to deal with the global financial tsunami in 2008, Taiwan government puts forward a number of public policies to revitalize the economy, and issuance of consumption voucher is one of the most important plans. It will cost NT$ 82.9 billion to issue consumption voucher, which is a large sum. It is worth evaluation of whether these paying taxes are used properly. Therefore, this research is to test the effectiveness from two levels： public policy-making and marketing management of public policy. The research results indicate that the public policy-making process is very rigorous and the marketing management shows a good effect, people generally think it as a benevolent policy. The high level of exposure makes the consumer confidence index rise and contributes to the positive improve effect of tax revenue. Besides, consumption voucher also promotes other effects, such as enhance Taiwan＇s international visibility, help the needy, replacement of the new identity card, catch the wanted suspect, etc. In a word, Taiwan government made a right decision to issue the consumption voucher and has made brilliant achievements in it.     

Climate Change and Green Growth： A Perspective of the Division of Labor

This paper presents a new research agenda on climate change and green growth from the perspective of the division of labor in classical economics. The paper covers three major dimensions of green growth （i.e. carbon emissions, environmental proteetion and material resources use） and some related important topics, as well as the fresh policy implications of the new research agenda, Typical marginal analysis in a given structure of the division of labor suggests that ＂green＂ action is a burden to economic development. Therefore, climate negotiation has become a burden-sharing game and has reached a stalemate. New thinking is badly needed to rescue these negotiations and to drive a shift to a new ＂green growth＂ paradigm. The proposed new research agenda represents an effort to create a new narrative on climate change and green growth. Because the new research agenda can theoretically predict the possibility that a more competitive structure of the division of labor could be triggered by ＂＇green ＂＇ policy, it has promising policy implications for various important challenges facing us in the 21st century.     

The viable measure for hospitals？ --Healthcare expenditure forecasting under the global budget system

After the implementation of the global budget system, hospitals need to negotiate individual＇s healthcare budget in order to face the uncertainty of income and cost control. The major contribution of this study is to predict the increase of the inpatient healthcare expenditure using ARIMA model under the global budgets system to establish a better allocation rule for healthcare expenditure budget during the negotiation with the Bureau of National Health Insurance. The healthcare expenditure prediction model proposed in this paper will serve as a justification for hospitals＇ negotiation. Although Taiwan has abundant experiences implementing national health insurance, there are still a limited number of literatures concerning economic significance of the budget allocation rule. This paper intends to fulfill this gap. We find that as the individual healthcare expenditure increases, the number of physicians does not function as a bargaining chip. However, there are significant differences in the increase rate and quality of healthcare within the scope of insurance coverage and the increase rate of healthcare for healthy insured. The findings in this paper can serve as policy references in hospital management.     

A Study of Chinese Government’s Policies in Industrial Pollution Mitigation

I. Introduction The dynamic tension between the quest for higher economic growth and the responsible maintenance of environment quality has fueled many lively debates around the globe. Some experts argue that the decision-makers in industry need to factor in sustainable environmental measures as every bit as important as the bottom line, while some otherscholars have started to wonder whether it is the production techniques or government policy that should be applied to pollution control. It i…     

Has Fiscal Federalism Worked for Macroeconomic Purposes？ The Chinese Experience 1994-2003

China＇s central government undertook major tax regime reform in 1994 that was characterized by fiscal federalism. In hindsight, this reform might be viewed as being more emphatic towards the revenue side than the expenditure side. The reform has resulted in certain success both for revenue shifting and inflation fighting purposes. However, the reform and its subsequent follow-ups have not addressed some fundamental issues pertaining to China＇s government finance system, such as the overhauling of the function of government finance and redrawing lines between the central and regional governments with regard to their fiscal responsibilities and duties. Moreover, fiscal federalism might have actually increased fiscal burden on the economy, especially on domestic sectors of the economy. However, coupled with enhanced policy support for China＇ s external development, fiscal federalism might have helped to further accelerate resource shifts toward the external sector, thus resulting in an unprecedented rapid expansion in China＇ s exports since the mid1990s.     

A Sports Consumption Comparative Study on Urban Residents between Chongqing and Some Cities in Advanced Eastern and Western Regions

This paper compares and analyzes the EE consumption structure of urban residents in Chongqing and other cities in Eastern and Western areas （Such as Beijing, Shanghai, Shenzhen, Zhejiang, Chengdu, Xi＇an, Guizhou）. The research shows the level of P.E consumption is in the lower-middle position, and its structure is not reasonable. This paper also explores the factors that restrict P.E consumption of urban residents in Chongqing city and puts up some feasible suggestions on improving P.E consumption structure and increasing P.E consumption level.     

Marketization of Environmental Resource Management

Environmental resource is a kind of resource forms that are employed in the production. Mankind, while knowing it constantly, is exploring the rational management mode, too. Since the seventies of the 20th century, the public management transformation leaded by marketization, including environmental resource management, has become an international trend gradually. The representative of environmental resource management marketization is the system of emissions trading which is a new environmental management measure that has widely developed, and its growth is closely connected with the market development level. Chinese EPA should pay attention to this tendency, cast off the government＇s direct control on the market of emissions permit, adjust the environmental management work properly and strengthen the management method, and gradually open the market of emissions permit in order to prepare for the marketization process of the environmental resources management.     

Countermeasures on strengthening the environmental-costs＇ control of agricultural processing industries in Jilin province

Controlling and reducing the environmental costs is an important prerequisite for agricultural product processing industries＇ sustainable development in Jilin province. This paper discusses the key reasons why the environmental costs of the agricultural product processing industry are out-of-control in Jilin province, and indicates how to make the public participate in the environmental costs control more willingly, how to make the government strengthen the management of environmental costs more voluntarily, how to make the agricultural product processing industries control their environmental costs more willingly.     

论我国税式支出预算管理制度的构建

税式支出代表了一种预算政策,政府把税式支出所形成的税收损失列入预算并与直接支出一起统一加以管理。税式支出预算管理是对税式支出进行管理控制的有效手段,应该根据我国国情特色,逐步建立起我国的税式支出预算管理制度。     

经济增长、城镇化与环境污染——基于空间联立方程的经验分析

文章利用2003~2014年的全国253个地级城市的数据,建立空间联立方程模型,对经济增长、城镇化与环境污染之间的相互关系及空间溢出效应进行经验分析。实证发现：环境库兹列茨曲线客观存在,但不同城市不同污染物到达临界点时间并不一致;经济增长与环境污染相互影响,环境库兹列茨曲线（EKC）为双向的倒U型关系。城镇化与环境污染也相互影响,但城镇化只有处于较高水平时,环境污染才会阻碍其发展。经济增长、城镇化与环境污染均存在空间溢出效应。周边城市的经济增长与环境污染会加剧本地环境污染,周边城市的城镇化发展会降低本地的环境污染。     

Environmental regulation and responses of local governments

In 1998, China approved the setup of two control zones and implemented stringent environmental regulation in these zones. This policy enables us to use the difference-in-difference method to investigate local governments' responses to environmental regulation. We find that tough environmental regulation increases tax rate but does not affect local government expenditure. Among the mechanisms through which environmental regulation positively affects tax rate are the negative effects of environmental regulation on investment of fixed assets, number and total profits of above-scale industrial firms in dirty industries of TCZ cities. In addition, the effect of environmental regulation on tax rate is positively related to policy strength and proportion of the secondary industry. Moreover, tough environmental regulation increases the shares of revenue from enterprises and agricultural taxes in budgetary revenue, but decreases the share of value-added tax in budgetary revenue. These findings highlight additional cost of environmental regulation (aside from those mentioned in literature), including increased burdens of the private sector that would lead to large distortions, and aggravated unfair distribution of taxes. The additional cost should be considered when evaluating the environmental policy.     

财政收支规模与新疆经济发展的相关性分析

财政收支规模与社会经济发展密切相关。本文通过对新疆财政收支规模与新疆经济发展的相关性分析,明确了新疆宏观税负、财政支出总量与结构对新疆经济的影响,说明新疆税收收入的增长与经济增长之间存在着不和谐因素、新疆财政支出结构不尽合理,尤其是与民生相关的指标较低等问题,从而提出了调整经济结构、优化税源结构等对策建议。     

Foreign aid,government behaviour,and fiscal policy in Papua New Guinea

The paper explores a number of long standing questions surrounding how foreign aid has influenced the fiscal behaviour of the PNG Government. This includes whether grant aid has encouraged the PNG government to be less fiscally responsible and accumulate higher levels of foreign debt; whether grant aid has tended to lower the PNG government's domestic revenue raising efforts; whether grant aid has drawn government expenditures away from key service delivery sectors; and whether budget support and project and program aid have had differential effects with respect to any of the foregoing questions. The analysis reveals several important insights regarding the interplay between foreign aid and public sector fiscal behaviour including evidence that grant aid has been an important source of debt reduction during this period. However, grant aid has tended to erode the domestic tax base, which has limited the government's ability to increase aggregate expenditure levels. Evidence is also found that suggests a significant portion of budget support was spent on key development sectors, although it also undermined domestic revenue collection. A number of policy implications follow.     

Institutions and the Environmental Kuznets Curve for Deforestation: A Crosscountry Analysis for Latin America,Africa and Asia

The relationship between deforestation and income across 66 countries of Latin America, Africa and Asia is examined. Institutional characteristics as well as macroeconomic policies of each country are hypothesized to impact deforestation. Results show strong evidence of an environmental Kuznets Curve (EKC) relationship between income and deforestation for all three continents. Institutional structure and macroeconomic policy significantly affect the tropical deforestation process. Improvements in political institutions and governance significantly reduce deforestation. The factors leading to deforestation differ across regions, however, and there is no one-size-fits-all global policy recommendation for restraining the tropical deforestation process.     

偏好、技术与环境质量——环境库兹涅茨曲线的形成机制与实证检验

本文从偏好与技术的角度出发,构造包含污染消减技术和一般技术进步的静态模型,探讨各类环境库兹涅茨曲线的形成条件,并应用变系数状态空间模型进行实证检验。结果表明,收入-污染路径的曲线形态取决于偏好的选择和污染函数的特征;我国EKC的拟合路径呈现多种形态,但其实际形状有着一定的规律;环境投资不仅决定EKC的形状特征,而且影响污染消减技术的环境效应;技术进步有效地抑制污染的排放量和增长速度,是EKC出现拐点的不可或缺的必要条件。     

江苏造纸业经济增长与环境污染关系的实证分析

文章基于EKC(Environmental Kuznets Curve)计量模型,运用"十五"以来江苏省纸和纸板产量以及造纸业工业废水排放量、工业废气排放量、工业源SO2排放量、工业烟(粉)尘排放量和CO2排放量等特征污染物排放数据,对江苏造纸业经济增长与环境污染之间的关系进行了实证分析。结果表明:江苏造纸业主要特征污染物排放量随着纸和纸板产量的增加呈现出"N"型的曲折波动。究其原因,"十一五"以来快速增长的产业规模及其能耗总量,是推动江苏造纸业污染物排放重拾升势的主要原因。因此,优化能源结构、提高能源效率,加大对能耗和特征污染物排放的总量控制,以及加快绿色新产品开发等,将是促进江苏造纸业经济与环境协调发展的可行途径。     

东莞市经济发展与环境质量关系的实证分析

根据东莞市1985～2007年经济发展状况与环境质量的统计数据,借助计量软件Eviews,分析人均GDP与废水排放总量、工业固废排放量、工业废气物排放量之间的相关关系。东莞市"三废"污染物排放量与人均GDP的关系符合库兹涅茨曲线规律,工业固废排放量与人均GDP已过转折点,废水排放量、工业废气排放量接近转折点,东莞市进入了经济与环境协调发展的有序时期。提出了进一步改善环境质量的一些建议。     

芜湖市环境库兹涅茨曲线分析——基于1992—2012年人均GDP与环境压力关系研究

文章基于芜湖市1992—2012年经济发展与环境质量统计数据．构建了芜湖市环境库兹涅茨曲线模型,系统分析了艽湖市经济增长与生态环境质量变化的关系研究结果表明,在考察期内,芜湖市人均GDP基本呈稳步上升趋势,工业废水排放量、工业废气排放量、工业固体废弃物产生量等环境污染指数较高;芜湖市经济增长与环境质量之间的关系曲线基本呈现“倒N”型、“同步”形态．不完全符合典型的库兹涅茨曲线特征因此,为保证艽湖市经济、环境的协调发展,各级政府要增加环保经费的投入,加强环保执法力度,大力发展循环经济,充分挖掘长江水资源、旅游资源的潜力,改革产业结构,推动排污权交易市场,加大环境准入制度和产业;住入制度的实施力度,努力推进新型工业化道路。