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451.
The standard tax theory result that investment should not be distorted is based on the assumption that profits are locally bound. In this paper, we analyze the optimal tax policy in a model where firms are internationally mobile. We show that the optimal policy response to increasing firm mobility may be taxation, subsidization, or non-distortion of the marginal investment, depending on whether the mobile firms are more or less profitable than the average firm in the economy. Our findings may contribute to understanding recent tax policy developments in many OECD countries. 相似文献
452.
453.
Teachers differ greatly in how much they teach their students, but little is known about which teacher attributes account for this. We estimate the causal effect of teacher subject knowledge on student achievement using within-teacher within-student variation, exploiting a unique Peruvian 6th-grade dataset that tested both students and their teachers in two subjects. Observing teachers teaching both subjects in one-classroom-per-grade schools, we circumvent omitted-variable and selection biases using a correlated random effects model that identifies from differences between the two subjects. After measurement-error correction, one standard deviation in subject-specific teacher achievement increases student achievement by about 9% of a standard deviation in math. Effects in reading are significantly smaller and mostly not significantly different from zero. Effects also depend on the teacher-student match in ability and gender. 相似文献
454.
455.
The increasing importance of multinational firms raises the question as to whether and how governments should tax repatriated
profits, i.e. affiliate profits returned to the headquarters. The answer to this question is especially relevant for profit
repatriations within the European Union where multinational firm investment is substantial and tax competition is supposed
to be of rising intensity. This paper reviews the criticism of the standard view (the “old view”) of foreign profit taxation,
which goes back to Peggy Musgrave. The “new view” of international taxation is based on recent empirical studies and favours
a system in which foreign profits are exempt from tax. The debate between old view and new view proponents is critically discussed
and, finally, the two are confronted with a “pragmatic view” on foreign profit taxation which crucially incorporates compliance
and tax administration costs. 相似文献
456.
457.
A large part of border crossing investment takes the form of international mergers and acquisitions. In this article, we ask how optimal repatriation tax systems look like in a world where investment involves a change of ownership, instead of a reallocation of real capital. We find that the standard results of international taxation do not carry over to the case of international mergers and acquisitions. The deduction system is no longer optimal from a national perspective and the foreign tax credit system fails to ensure global optimality. The tax exemption system is optimal if ownership advantage is a public good within the multinational firm. However, the cross‐border cash‐flow tax system dominates the exemption system in terms of optimality properties. 相似文献
458.
Johannes C. Bauer Philipp Schmitt Vicki G. Morwitz Russell S. Winer 《Journal of the Academy of Marketing Science》2013,41(4):436-455
While customer management has become a top priority for practitioners and academics, little is known about how managers actually make customer management decisions. Our study addresses this gap and uses the adaptive decision maker as well as the fast and frugal heuristics frameworks to gain a better understanding of managerial decision making. Using the process-tracing tool MouselabWEB, we presented sales managers in retail banking with three typical customer management prediction tasks. The results show that a majority of managers in this study are adaptive in their decision making and that some managers use fast and frugal heuristics. Usage of adaptive decision making seems to be mainly driven by low objective task difficulty, the use of fast and frugal heuristics by experience. While adaptive decision making does not impact predictive accuracy, usage of fast and frugal heuristics is associated with proportionally greater use of high predictive quality cues and a significant increase in accuracy. Hence, the existing skepticism concerning heuristics should be questioned. 相似文献
459.
German residential leases and their associated fringe costs such as heating are subject to strict regulations. The Tenancy law regulates, for instance, which components of the total costs of heating tenants have to bear and to what degree lessors can amortise the costs for modernizing the heating system. Unfortunately these regulations provide only low incentives for modernization, so that many heating systems in operation are technically obsolescent.Contracting describes a service contract, in which a Contractor plans, builds up and also operates a new heating system. This service-form has been successfully established in many other economic sectors so far. Despite the great micro- and macroeconomic advantages that Contracting offers over self-administered modernizing, it does not yet prevail in the German housing market. Thus, deregulation seems to be indispensable in this sector. However, the analysis in this article on the basis of the New Institutional Economics shows that an unrestricted opening of the market is not reasonable. In fact a suitable level of regulation must be found. Therefore, this article identifies several effective instruments from an economic point of view. 相似文献
460.
Although economic theory assumes that risk is of central importance in financial decision making, it is difficult to measure the uncertainty faced by investors. Commonly used empirical proxies for risk (such as the moving standard deviation of the returns on an asset) are not firmly grounded in economic theory. Risk measures have been developed by other studies, but these are often based on subjective weights attaching to a range of objective component indicators, are difficult to replicate and are not strictly consistent with underlying theory. The contribution of this article is to develop a methodology to construct rational expectations consistent empirical risk measures. It has the advantages of being explicitly consistent with economic theory and easily replicable. We illustrate this methodology by specific application to the South African context. The time‐varying risk measure developed in this article is consistent with a rational expectations application of the expectations hypothesis. The constructed measure is a broad one (it includes political risk and peso problems for instance) and reflects investors’ perceptions of systematic risk. 相似文献