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Torben M. Andersen 《International Tax and Public Finance》2003,10(1):43-62
How will international integration affect welfare policies? This paper considers the possibilities of financing public sector activities (public consumption and social security expenses) by general (wage) taxation in an economy which becomes more integrated in international product markets. Even if labour is internationally immobile, the increased mobility of products and hence jobs implies a change in the distortions arising from taxes and social security contributions levied on labour income. Since financing of social security via general taxation involves a common resource problem the effects of international integration depend critically on the institutional structure of the labour market. This paper shows that increased international integration inducing more product market competition implies that it becomes more costly to maintain welfare systems financed by general taxation. 相似文献
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全球经济一体化与税收国际化趋势的探究 总被引:2,自引:0,他引:2
本文以税收与经济的关系为基础,从世界经济发展趋势的角度来探求全球税收制度的发展趋势,分别论述了经济全球化、经济信息化以及经济可持续发展等因素对于世界税收制度发展趋势的影响,并对国际税收组织建立的必要性进行了探讨. 相似文献
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In this paper we claim that enhanced economic integration can call for an increase in redistribution among workers. When individuals are risk averse and no human capital insurance is available, the share of workers who choose to invest in specific human capital will be inefficiently low. Redistribution among workers plays the role of the missing insurance market by making the investment in the specific skills more attractive. Capital market integration has two different effects. On the one hand it makes labour income taxation more distortionary, therefore reducing the optimal tax rate on labour. On the other hand, it increases the variance of specific labour wage and widens the scope for risk protection of specific human capital through the redistribution implemented by a labour income tax. We show that the insurance effect of redistribution can be stronger than the distortionary effect, so that the optimal tax rate on labour income can increase when capital markets become more integrated. 相似文献
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This paper studies the design of redistributive policiesbetween and within the member countries of an economic union.There are two types of countries, which differ in their proportionof high income individuals. Both the supra-national and the nationalgovernments attempt to redistribute income within their respectiveboundaries. However, the central government cannot observe anindividual countrys ability to pay; it only observes the aggregate(internal) redistributive effort of each country. We derive theoptimal incentive compatible tax-transfer policy of the centralgovernment and show that there is a tradeoff between inter- andintra-national redistribution. Specifically, to reduce informationalrents of the rich countries, the optimal policy induces a distortionin the poor countries (internal) redistributive policies. Interestingly,both insufficient as well as excessive redistribution can arise. 相似文献
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Gilles Saint-Paul 《International Tax and Public Finance》1997,4(3):291-306
This paper studies the effect of economic integrationof two regions on the mobility of skilled and unskilled workersacross regions and on the resulting location of industrial activity.In particular, we study what happens when wages in both regionsare set by the unions of the West—the region with agreater initial relative stock of human capital. We show thatunder some circumstances, it is the interest of the West's unionsto set up a speed of wage convergence greater than equilibrium,thus generating unemployment in the East. This slows the migrationof human capital toward the East, but quickens the migrationof raw labor toward the West. A greater share of economic activityis eventually located in the Western region. Unions in the Westwill benefit from this provided human capital has low migrationcosts relative to raw labor. 相似文献
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试论生态税赋的经济激励--兼论西部生态补偿的政府行为 总被引:3,自引:0,他引:3
课征生态税能使生产达到最适量,为生态补偿提供稳定的资金渠道,促进企业技术创新,推动环境资源产权制度的创新。然而对于生态服务的交易,市场是无法完成的,必须由政府干预来进行,最终通过转移支付来补偿生态建设者。 相似文献
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Regional Integration and Economic Growth 总被引:4,自引:0,他引:4
The rapid economic growth of developing countries that openedtheir markets to free international trade during the past twodecades has stimulated a large empirical and theoretical literatureon the impact of trade on growth. This literature concludesthat free trade and growth were positively correlated duringthe 1970s and 1980s. However, most studies focus on nondiscriminatoryopenness. Does regional integration matter for economic growth?Do regional trade agreements have any impact on growth? This article presents empirical evidence that countries withopen, large, and more developed neighboring economies grow fasterthan those with closed, smaller, and less developed neighboringeconomies. The results are robust to different specificationsof the empirical model and different definitions of openness,suggesting that small economies should grow faster when theyform regional trade agreements with large and more developedeconomies. However, testing for the impact of five regionaltrade agreements during the 1970s and 1980s finds that noneled to faster growth. The main reason seems to be that mostof these agreements were among small, closed, and developingeconomies. 相似文献
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促进就业与经济增长的财税政策研究 总被引:2,自引:0,他引:2
市场经济条件下,财税政策是一国调控经济的重要手段.我国于1998~2003年实施的积极财政政策在熨平经济波动和稳定就业方面取得了成功的经验.现今,我国再次面临全球性金融危机的挑战,外向型经济受到极大的冲击,整体经济增速放缓,就业市场供需矛盾日益严重.在此形势下,中央果断采取"保增长、促发展"的积极政策,扩大国内需求以缓解外部经济波动的影响.以内生增长理论为基础,可以建立包含财政各项支出的增长模型,同时由于税收对微观经济主体的投资、消费行为会产生一定影响,所以应将税收纳入到模型中.通过考察1978~2006年经济增长与各项财政支出及税收之间的关系,可以为制定短期需求导向型财政政策提供依据. 相似文献
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This paper analyzes optimal fiscal, environmental and immigration policy for a single jurisdiction. In the presence of immigration quotas, taxes on the output of externality-producing industries should be higher than indicated by the standard rule for Pigovian corrective taxation. Immigration quotas are not optimal if fiscal instruments can be used to control immigration, and relaxation of immigration quotas generally increases domestic welfare. If optimal taxes are imposed on immigrants, no immigration quota should be imposed, and a version of the traditional Pigovian rule characterizes optimal taxation of domestic externalities. If production in the immigrants' country of origin causes trans-boundary spillovers, domestic welfare can be improved by lighter taxation of immigrants or by further relaxation of immigration quotas. This revised version was published online in July 2006 with corrections to the Cover Date. 相似文献
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夏晓婷 《内蒙古财经学院学报》2012,(4):58-63
国内外学者对税收如何影响经济增长的问题进行了较多研究,既包括理论研究也包括经验分析,但相关研究并未得出一致的结论。本文分别从国外研究与国内研究两个方面,对相关文献进行梳理和总结,分析税收与经济增长的相关性,进而获取有益的启发,以期对政府制定合理的税收政策提供一定的帮助。 相似文献
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Asian Economic Integration and Stock Market Comovement 总被引:1,自引:0,他引:1
Using daily returns from 1988 to 1998, we investigate to what degree twelve equity markets in Asia are integrated with Japan's equity market and examine the factors that affect the level of economic integration. We find that the equity markets of Australia, China, Hong Kong, Malaysia, New Zealand, and Singapore are highly integrated with the stock market in Japan. There is also evidence that these Asian markets become more integrated over time, especially since 1994. A higher import share as well as a greater differential in inflation rates, real interest rates, and gross domestic product growth rates have negative effects on stock market comovements between country pairs. Conversely, increased export share by Asian economies to Japan and greater foreign direct investment from Japan to other Asian economies contribute to greater comovement. 相似文献
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Hisahiro Naito 《International Tax and Public Finance》2006,13(5):625-640
This paper analyzes the role of production distortion in income redistribution in an international trade model. In particular,
it examines the role of the Stolper and Samuelson effect on efficient income redistribution. It first shows that production
inefficiency can be part of a Pareto-efficient tax system for a small country when there is an asymmetric information problem
between the government and individuals. Second, the paper shows that such production inefficiency is not only Pareto-improving
for a small country, but is also essential in achieving worldwide tax-constrained Pareto-efficient allocation. These two results
suggest important implications for commercial policies.
The original version of this paper was circulated in 1996 as No. 391 of the Discussion Paper Series of Research Seminars in
International Economics at the University of Michigan (http://www.fordschool.umich.edu/rsie/workingpapers/wp.html), with the
title “Tariffs and production subsidies as devices to relax the incentive problem of a progressive income tax system”. Since
the distribution of the working paper version, this paper has been cited and used in several papers, such as Guesnerie (2001)
and Spector (2001). I hope that this updated version of the paper is useful for researchers. 相似文献
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Most work on taxation assumes that market adjustments to taxation will be small and continuous and so analyzes the effects of taxation using standard marginal methods. However, the world often changes in large and discontinuous ways. This paper looks at the effects of taxation when discontinuities in market adjustments are allowed because market structure is determined endogenously by the discrete entry and exit decisions of firms. The results indicate that the potential for discontinuities generates tax effects that are considerably different from those that emerge when adjustments are small and continuous. With discontinuities, taxes can have large and discrete effects, for example, by increasing prices far in excess of the tax itself or by changing utility in a highly nonmarginal way. Of more significance, with discontinuities taxes can actually increase welfare even when they lessen competition and raise prices. Taxes can also have markedly different effects on the income and welfare of different groups. Consumers are always made worse off by a tax, but a tax may be supported by the firms in an industry if the tax limits entry and thereby increases firm profits. 相似文献
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对“呼包鄂”经济一体化发展的探讨 总被引:1,自引:0,他引:1
恩和特布沁 《内蒙古财经学院学报(综合版)》2009,(2):90-93
目前,内蒙古"金三角"——"呼包鄂"地区经济发展状况与其他地区仍然存在差距,其原因在于产业结构单一与资源成本剧高共生、工业化加速与环境污染生态破坏同现、就业压力增大和文化素质不高并存等三大因素所致。文中分析认为,"呼包鄂"三市在地缘条件、交通基础设施、产业结构、人口劳动力和人才条件及经济互补性五方面具有一体化的特殊发展优势,对"呼包鄂"进行一体化且做大"呼包鄂"经济总量,不仅可以实现内蒙古经济总量增加的目标,而且能够缩小地区间发展差距并实现跨越式发展。 相似文献
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世界经济一体化与商业银行发展 总被引:2,自引:0,他引:2
边立铭 《中央财经大学学报》2002,(5):36-39
随着各个国家经济联系范围不断扩大及各国对外经济准入政策的放宽 ,加之信息技术、网络技术的发展 ,使各国经济融入世界范围的经济一体化格局。国际资本流动速度加快、范围扩大和国际贸易的飞速发展 ,既是世界经济一体化的必然结果 ,也是促进世界经济一体化的重要因素。而这些相互关联的各个方面又同时对各国的银行业产生巨大的影响。本文通过分析当前世界经济一体化的格局、国际贸易的发展状况及国际资本流动趋势 ,研究在此基础上我国商业银行发展面临的机遇和挑战以及应对措施 相似文献
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储敏伟 《上海金融学院学报》2010,(3)
当前形势下中国财政税收的发展和改革到底面临什么样的问题?大家可能都感受到,从去年以来,我国整个宏观经济的背景是应对金融危机,同时还面临一个长期发展的核心问题,这就是转变经济发展方式问题. 相似文献
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HOLLY SUTHERLAND 《Fiscal Studies》1997,18(1):1-22
This paper explores the implications of examining the effect of policy changes on individual incomes rather than household incomes. Conceptual problems arise from the treatment of collective resources and responsibilities, particularly children. These are dealt with in a manner that is transparent with the aim of establishing a practical method of analysing policy at the individual (and gender-specific) level. Two policy-related issues are examined in this framework: the impact of a minimum wage and the effect of introducing a minimum pension guarantee. In each case, the implications of choosing the individual as the income unit are examined and analysis of the issue by gender is presented. JEL classification: C81, D31, H55, J16. 相似文献