对西方财政职能理论的反思

西方财政三职能理论只是界定了财政的职责而没有说明财政的功能,把三项职能并列还容易引起逻辑混乱.完善三职能理论应首先寻找财政职责的功能基础,然后确定财政功能在市场经济条件下的职责体现.市场经济条件下财政的职能可以界定为是满足公共需要、提供公共产品,该职能可以从三个层次展开.     

贸易自由化下东盟国家关税政策的新进展

近年来,随着经济全球化进程的加快,东盟国家(本文主要指印度尼西亚、马来西亚、菲律宾、新加坡和泰国)加快了贸易自由化的步伐,积极改革与调整关税政策,本文对东盟五国关税水平和关税结构呈现的新变化进行分析,总结出其调整的特点与趋势,这对中国-东盟自由贸易区的建立具有重要的现实意义。     

Estimating the Impacts of Outlet Rationalization on Retail Prices,Industry Concentration,and Sales: Empirical Evidence from Canadian Gasoline Markets

The retail gasoline industry in both Canada and the United States experienced a significant rationalization of outlets from the late 1970s through the 1990s. We estimate the impacts of reduced outlet density by exploiting the 27% decline in retail gasoline outlets across 10 Canadian cities between 1991 and 1997. Ordinary least squares and instrumental variables estimates suggest that rationalization resulted in a significant increase in retail prices, market concentration, and average outlet sales. The decline in retail outlets led to a 9% increase in retail prices, a rise in market concentration between 16% and 22%, and a 22% increase in average outlet sales.     

物流文献计量及其展望

以2004～2008年中国期刊全文数据库为数据来源,检索到8 824篇与物流密切相关文献为样本数据,采用文献计量学方法,分别在核心作者、时间、研究领域、期刊分布5个方面进行统计分析,结果表明我国物流研究的核心作者的研究力度不足,年度文献量呈单峰型分布,发表文献量最多刊物为《物流技术》,研究领域发文量最多为物流技术。并从培养物流人才、创办高水平物流刊物和物流新增长点开展讨论,以揭示我国目前物流行业研究现状与趋势。     

关于构建纳税服务评价体系的几点思考

服务兴税,建立"服务型"和谐税务是当今税务工作的发展趋势。纳税服务工作的重要性逐步突显出来,纳税服务评价已成为提高税务机关管理服务水平和工作效率的重要手段。但目前,税务机关内部对纳税服务评价体系的建设和科学运用还不够完善,专门的内部考核制度和机构还不够健全。本文通过调查研究,结合税务部门的工作实践,重点分析了建立纳税服务评价体系的必要性、如何构建纳税服务评价体系以及发展趋势等问题。     

The persistence of the small firm/January effect: Is it consistent with investors’ learning and arbitrage efforts?

Using improved methodology and an expanded research design, we examine whether the small firm/January effect (Keim, D. B. (1983). Size-related anomalies and stock return seasonality: further empirical evidence. Journal of Financial Economics 12:13–32), is declining over time due to market efficiency. First, we find that January returns are smaller after 1963–1979, but have simply reverted to levels that existed before that time. Second, we show that the January effect is not limited to mature markets but also appears in firms trading on the relatively new NASDAQ exchange in the 1970s. Third, trading volume for small firms in December and January is not different from other months, implying that traders are not actively arbitraging the anomaly. Together, our results suggest that this anomaly continues to defy rational explanation in an efficient market.     

Transfers, the terms of trade, and capital accumulation

Abstract .  In the context of a two-sector overlapping-generations model it is demonstrated that a steady-state transfer paradox may arise under commodity trade with stability and without distortions or bystanders. The existence of the paradox is due to the effect of the transfer on world capital accumulation, which is shown to always (i.e., for any ranking of factor intensities and savings rates) improve the donor's terms of trade. Transfers may also improve steady-state welfare for both donor and recipient and produce paradoxical welfare results along the transition path.     

Web数据挖掘研究综述

随着Internet/Web技术的快速普及和迅猛发展,各种信息可以以非常低的成本在网络上获得,如何在这些信息中找到用户真正需要的内容,成为数据组织和Web相关领域专家学者关注的焦点。Web数据挖掘旨在发现隐藏在Web数据中潜在的有用知识、提供决策支持,已经成为数据挖掘领域中新兴的研究热点。本文综述了基于Web的数据挖掘概念、流程、主要技术及分类,分析了Web数据挖掘的热点研究方向。     

Optimal control and differential game models of military expenditure in less developed countries

This paper presents optimal control and differential game models of military expenditure in less developed countries. We emphasise the strategic interconnections between aggressive neighbours and explicitly stress the optimal resource allocation problem between civilian and military expenditure. A major innovation of the analysis is to analyse the asymmetric reaction functions of the two agents and the formalisation of the stylised fact that most LDC arms races have taken place between participants of ‘unequal’ size.     

Military expenditure and economic development: An endogenous growth perspective

This paper attempts to analyse the interrelationships between government and military expenditure and economic growth in particular, and between security and development in general, in a new framework. It has three novel features. First, the impact of military spending (as well as any other government spending which has similar externalities) is studied in an endogenous growth framework unlike most of the previous research in the field. Second, growth, welfare and security effects are studied simultaneously. Third, simulation studies are made for specific countries to capture long-term steady state effects which are difficult to analyze in longitudinal case studies.