Estimating cigarette-tax revenue

This paper presents a cigarette-tax revenue model which predicts potential tax revenues. The model is unique in that revenues are estimated in a two-stage process which is invariant to the type of state sales/excise tax regime. The model also controls for cross-state spillover effects. The empirical model was estimated using data from Alabama and surrounding states from 1955 to 1990. The results suggest the demand for cigarettes in Alabama is relatively inelastic; spillover effects are found but are small in scale; and additional revenue potentials can be realized by changes in the tax regime.     

中国铝业大整合 肖亚庆 300亿利税背后

“2006年，销售收入可以超过1000亿，利税肯定会超过300亿。”采访中，问及业绩，中国铝业公司总经理肖亚庆如是说。     

A two-dimensional problem of revenue maximization

We consider the problem of finding the mechanism that maximizes the revenue of a seller of multiple objects. This problem turns out to be significantly more complex than the case where there is only a single object (which was solved by Myerson, 1981). The analysis is difficult even in the simplest case studied here, where there are two exclusive objects and a single buyer, with valuations uniformly distributed on triangular domains. We show that the optimal mechanisms are piecewise linear with either 2 or 3 pieces, and obtain explicit formulas for most cases of interest.     

收益管理在酒店中的应用——兼论我国酒店收益管理的误区

收益管理是20世纪80年代在欧美发达国家开始应用的一种先进而成功的管理方法,但我国的研究和应用起步较晚。文章在阐述收益管理的概念和使用条件的基础上,论述了收益管理在酒店业中的应用,并指出了目前我国酒店业应用收益管理所存在的误区。     

The ideal source of local public revenue

Free or underpriced curb parking creates a classic commons problem. Studies have found that between 8% and 74% of cars in congested traffic were cruising in search of curb parking, and that the average time to find a curb space ranged between 3 and 14 min. Cities can eliminate the economic incentive to cruise by charging market-clearing prices for curb parking spaces. Market-priced curb parking can yield between 5% and 8% of the total land rent in a city, and in some neighborhoods can yield more revenue than the property tax.     

overview of OR techniques for airline revenue management

With the increasing interest in decision support systems and the continuous advance of computer science, revenue management is a discipline which has received a great deal of interest in recent years. Although revenue management has seen many new applications throughout the years, the main focus of research continues to be the airline industry. Ever since LITTLEWOOD (1972) first proposed a solution method for the airline revenue management problem, a variety of solution methods have been introduced. In this paper we give an overview of the solution methods presented throughout the literature.     

C2C电子商务网上零售税收问题分析

主要从C2C(customer to customer)电子商务网上个人卖家、C2C电子商务平台企业以及政府的角度分析了对C2C电子商务网上零售行为征税存在的问题,提出C2C电子商务网上零售税收的解决办法。     

Economic integration and government revenue from financial repression

We study a relationship between economic openness via financial and trade integration and government revenue from financial repression. An implicit budgetary saving, the financial repression revenue, as measured by the stock of government domestic debt multiplied by the difference between effective foreign and domestic interest rate, has declined significantly from the 1980s into the 2000s across the upper-income, the middle-income, and the low-income developing countries. While we find that both the financial and trade openness have a negative association with the financial repression revenue in the panel of countries, the effect of financial openness is stronger and the empirical correlations depend on the quality of governmental and budgetary management.     

企业国际化经营的收益比较及模式选择

文章推导并比较了国内经营、出口贸易、水平型国际化经营和垂直型国际化经营等4种不同经营方式下的公司收益差异,定量解释了企业开展跨国经营的经济原因,阐述了企业选择不同国际化经营类型的依据。     

Indefinite quadratic fractional functional programming

The present paper suggests a finite iteration technique for findinglocal minimum of a special type quasi-concave quadratic fractional functional subject to linear inequalities. The procedure adopted is exactly similar to “Simplex Technique” in linear programming and the problem has been attacked directly starting with a basic feasible solution and finding conditions under which the solution can be subjected to improvement. A numerical example has been given to illustrate the procedure.     

Local taxation and the consequences of revenue distribution patterns

The economy of a small region. is modeled as an eighteen-equation system describing production, consumption, income distribution, factor supply, and a government sector. The government uses: independent taxes on land rents and capital rentals to collect revenue equal to 20% of what land rents would be in an untaxed equilibrium and distributes the revenue to local residents in four different patterns. The distribution of the tax revenue, as well as the mobility of the factor taxed, generates distinct patterns of impacts on regional population, capital stock and production structure wages rents and the incidence of the taxes.     

On estimating nonnegative definite quadratic forms

It is often required to estimate a quadratic form in survey sampling, especially when one has to estimate the mean squared error of a linear estimator of the population total. In this note we consider the problem of obtaining uniformly nonnegative quadratic unbiased estimators for nonnegative definite quadratic forms. The estimators considered here are necessarily quadratic. Received January 1997     

利用CTAIS系统开展计算机税收审计

根据审计署的统一部署,2002年度国税审计增加了利用CTAIS系统开展计算机辅助审计的内容。审计人员在对某市(以下称A市,所在省称N省)国税局审计时,在逐步了解国税部门的CTAIS系统、金税工程系统、通用报表系统的基础上,就国税部门税收会计统计报表真实性、税收征管等方面利用计算机开展辅助审计工作进行了一些尝试。具体做法如下:一、待征税金、征前减免税金的查询2002年国税部门采用中国税收征收信息系统(CTAIS)对纳税人的申报等信息进行计算机管理,数据集中在地市局(县区局只能进行前台操作),使得审计过程中利用SQL语句对一个地市…     

On construction of admissible quadratic estimators

A random linear model for spatially located sensors measured intensity of a source of signals in discrete instants of time is considered. A basis of a quadratic subspace useful in quadratic estimation of a function of model parameters is given. Received: December 1999     

Mechanisms for dividing labor and sharing revenue in joint ventures

Organizing the productive efforts of firms participating in a joint venture involves assigning firms to tasks according to abilities. A multidimensional incentive problem arises when abilities are private information. In any equilibrium, it is better to be a firm who is a specialist rather than a generalist. However, generalists can expect to receive a larger allocation of revenue. If at least one firm is decisive to the profitability of the joint venture (i.e., if it can make a credible cost announcement that implies the joint venture earns zero profit), then the joint venture will not be able to implement a profit maximizing or cost minimizing production plan.Received: 21 March 2002, Accepted: 26 February 2004, JEL Classification: D82, C78, L23Any views expressed in this paper are not purported to reflect those of the United States Department of Justice. This paper benefited from the helpful comments of a referee and an associated editor.     

Generalized trapezoidal distributions

We present a construction and basic properties of a class of continuous distributions of an arbitrary form defined on a compact (bounded) set by concatenating in a continuous manner three probability density functions with bounded support using a modified mixture technique. These three distributions may represent growth, stability and decline stages of a physical or mental phenomenon. Revised: April 2002     

Generalized time-invariant overtaking

We present a new version of the overtaking criterion, which we call generalized time-invariant overtaking. The generalized time-invariant overtaking criterion (on the space of infinite utility streams) is defined by extending proliferating sequences of complete and transitive binary relations defined on finite dimensional spaces. The paper presents a general approach that can be specialized to at least two, extensively researched examples, the utilitarian and the leximin orderings on a finite dimensional Euclidean space.