纳税监护人纵论

随着我国社会经济的发展，必然出现纳税监护人，对纳税监护人应根据相关法律精神，在税收征管法中明文规定下来。其内容包括：其一，明文确立税收监护人；第二，对税收监护人的管理规定，应比照扣缴义务人的有关规定。     

Formal versus Informal System to Mitigate Non-point Source Pollution: An Experimental Investigation

Water pollution caused by aquaculture or agricultural activities negatively affects both the activity and downstream areas. A number of other upstream-downstream problems (e.g. water use, industrial/municipal water source pollution, salinity zoning problems) are examples of similar negative externalities. Non-point source pollution, which is either prohibitively costly or impossible to observe, is more feasible to identify, and hence mitigate at the aggregate level. We study experimentally the efficacy of two possible management systems: a centralised external, formal government-led monitoring and control system; a self-governing communication and informal system, both designed to manage shrimp farming, which generates a non-point source pollution with upstream-downstream externalities. Our results suggest that local communication and control outperforms the external monitoring and certification agency. These results, in conjunction with other relevant research, suggest that informal regulation and self-governance among shrimp farmers can be highly successful in tackling the pollution problem.     

Trade configurations in Asia: Assessing de facto and de jure regionalism

Given the backdrop of significant uncertainties largely propelled by the ongoing trade spat between the United States and China, to what degree can the Asian region move forward in terms of de facto trade integration? Drawing on the new economic geography literature, this paper offers new insights into the literature on trade regionalism in Asia by empirically illustrating how Asian economies can tap into the regional market potential. Specifically, the paper examines the scope for further de facto integration among the Asian countries engaged in the negotiation for the Regional Comprehensive Economic Partnership (RCEP) Agreement by estimating foreign market potential (FMP) indices. To preview the main findings, the empirical analysis demonstrates that the share of intra-regional trade in total RCEP trade flows and, consequently, the ratio between within- and outside-RCEP trades are significantly lower than what they could potentially be. The paper makes a case that the enhancement of de jure integration among these economies through the RCEP must be accompanied by efforts to improve de facto integration.     

Boycott them! No,boycott this! Do choice overload and small-agent rationalization inhibit the signing of anti-consumption petitions?

The Internet and social media have increased the number of organizations and individuals asking consumers to sign petitions against transgressing brands. This raises a question as to whether such increases in requests to sign a petition to support a boycott positively or negatively impact on consumer willingness to enact anti-consumption. Via experiments, this study investigates the effect that choice overload has on consumers signing a petition in support of a boycott call. The findings establish that individuals who need to make a choice from numerous boycott calls (i.e., large choice-sets) are less likely to sign a petition to support a boycott than individuals making a similar choice from a small number of boycott calls (i.e., small choice-sets). The study further introduces a mediator that explains this effect. Compared with individuals facing a small choice-set, those facing numerous options are more likely to experience the small-agent rationalization, and thus, are less likely to sign the petition to support a boycott. The small-agent rationalization (SAR) relates to one's acceptance of inequity in the world as well as perceptions of their own powerlessness. The study establishes the role of choice overload in boycott literature and empirically tests SAR as the process mechanism. Theoretical, practical, and policy implications are discussed.     

What we know about anticonsumption: An attempt to nail jelly to the wall

Despite burgeoning academic interest in anticonsumption, a lack of definitional clarity and overlapping constructs beleaguer the pertinent literature, preventing research in the field from reaching its full potential. This paper aims to strengthen the foundations for advancing knowledge in this fragmented field by (a) undertaking a thorough systematic review of literature; (b) charting the scope of anticonsumption literature based on network analysis and attempting to delineate overlapping areas; (c) providing an integrated framework of anticonsumption research, including antecedents, moderators, and consequences; and (d) suggesting a set of specific research propositions that will enable the field to move forward. Toward these aims, we analyzed 120 anticonsumption papers revealed in the literature review, identifying a number of important anticonsumption-related topics that warrant further investigation. Moreover, we suggest a research framework which reveals antecedents, causal sequences, and consequences of anticonsumption. Finally, a research agenda based on this integrated framework indicates promising areas for future research.     

Increased Concentration in Banking: Megabanks and Their Implications for Deposit Insurance

During the past two decades, the U.S. banking industry has experienced an unprecedented wave of consolidation, marked by a substantial decline in the number of insured depository institutions and the emergence of banking behemoths with assets totaling in the hundreds of billions of dollars. This unparalleled concentration of assets and deposits among a handful of "megabanks" has important implications for deposit insurance. Most importantly, the Federal Deposit Insurance Corporation (FDIC) now faces a situation in which the failure of even a single megabank could overwhelm the resources immediately available to the deposit insurance system and expose both the banking industry and the government (i.e., taxpayers) to huge potential liabilities. This article highlights the current structure of the banking industry, examines the threat that this structure poses to the deposit insurance funds, and suggests possible approaches for dealing with megabanks and the increasing concentration of insured deposits.     

Measuring total factor productivity,technical change and the rate of returns to research and development

This paper examines the relationship between research and development expenditures and total factor productivity using establishment level (or micro) data. The confidential data are taken from the U.S. Bureau of the Census Annual Survey of Manufacturers and other Census surveys. Several measures of total factor productivity are considered as are several variables that proxy for technical knowledge. The latter include research and development expenditures by the firm, the accumulated research expenditures of the industry, and new equipment purchases. We find that there is a statistically significant relationship among above measures of technical expertise and a broad measure of total factor productivity.The refereeing process of this paper was handled through N.R. Adam.     

The Influence of Spiritual Traditions on the Interplay of Subjective and Normative Interpretations of Meaningful Work

Journal of Business Ethics - This paper argues that the principles of spiritual traditions provide normative ‘standards of goodness’ within which practitioners evaluate meaningful work....