税制改革与税收文化滞后分析

本文引入了税收文化滞后的概念,阐明了进行税制改革时将会出现税收文化滞后现象,它将影响到税制结构优化目标的实现,因此必须尽力减弱其影响,以确保税制改革的成效。     

惊艳惟美酥油花——大隐于青藏高原的艺术探奇

随心结缘派的酥油花塑制品 郭沫若先生生前在北京曾闻听藏族学者更登曲培提及在青藏高原上有一种油塑艺术，说它的塑制品精美绝伦、奇艳无比，名曰——酥油花，观之能疗疾、食之能益寿！     

The determinants of bilateral trade

Abstract.  In this paper we present a monopolistic competition model that incorporates asymmetric trade barriers and international differences in production costs. The model implies a highly non‐linear bilateral trade equation. Estimation of this equation yields parameters for the elasticity of substitution and trade costs that are more reasonable than those found in previous studies. A simulation indicates that trade liberalization will shift trade from rich countries to poor countries and from within continental trading partners with preferential trade agreements to intercontinental trading partners. JEL Classification: F1     

Can Chinese Discuss Conflicts Openly? Field and Experimental Studies of Face Dynamics in China

Chinese people have been theorized to be particularly sensitive to social face and avoid direct discussion in conflict to promote interpersonal harmony. Social face has been used to explain the proclivity of East Asians to smooth over conflict. More research is needed to study social face empirically and its relationship with direct discussion and the processes by which social face has its impact. Results from a field interview study and an experiment conducted in China support theorizing that confirmation of face induces cooperative goals and open-mindedness. In contrast with common assumptions about Chinese organizations, direct discussion, compared to avoiding, strengthened relationships. Direct controversy, especially when face was confirmed, induced open-mindedness: Participants asked more questions, explored the opposing views, demonstrated more knowledge of the opposing arguments, and worked to integrate views. These results were interpreted as suggesting that Chinese people can discuss their conflicts directly and cooperatively when they are assured that their face is confirmed. Results have implications both for the general theory of cooperation and competition as well as our understanding of social face in China.     

Fragmentation, Engel's Law, and Learning

This paper outlines the conditions under which trade is beneficial for a developing country's growth. A developing country suffers from two disadvantages: low income and a comparative disadvantage in the production of modern manufactured goods—goods which allow a high rate of human capital accumulation through learning by doing. Low income together with Engel's law imply that developing countries consume and produce very few modern goods in autarky and hence grow slowly. With international fragmentation of production, a developing country may find comparative advantage in the production of some stages of modern goods despite an absence of comparative advantage in the production of modern goods under “100% local content.” More resources can then be allocated to the modern goods sector leading to greater learning externalities and hence growth under free trade than in autarky.     

中国税收流失规模估测

无论地下经济还是公开经济都存在税收流失问题.本文采用一定的方法分别对我国1982-2002年间地下经济和公开经济的税收流失规模进行了估测.从税收流失的规模角度看,我国税收的汲取能力比较弱,蕴涵着很大的税收风险.减少税收流失应作为税制改革的重要目标.     

The mean-variance investment problem in a constrained financial market

This paper extends the mean-variance analysis and the two-fund separation theorem to a market with some constraints, such as, the incompleteness, prohibition of short-selling, and partial information, with stochastic interest rate, and with stochastic volatility for risky assets. By maximizing a quadratic utility of terminal wealth, we show that the efficient frontier for the problem is a straight line in the mean-standard-deviation diagram. The quadratic utility function exhibits mean-variance efficiency. Our results apply to portfolios of claims in a single period, multiperiod, and continuous time.     

公共服务民营化的目标原则与政策供给

我国公共服务民营化目前还处在起步和探索阶段,推进其健康发展就要制定明确的目标、原则与相应的政策支持来进行战略布局,使公共服务民营化在政府规制的模式下,以准市场制度环境蓬勃发展,使公共服务民营化的推进具有制度安排的路径。     

新形势下我国民营企业融资困境探析

十六大以来，随着国家对民营经济政策的宽松，民营企业在我国经济发展中也逐渐发挥着越来越重要的作用，但融资渠道不畅一直是制约民营企业迅速发展的“瓶颈”。     

浅论加入WTO后深圳利用外资对策的调整

一、加入WTO后深圳投资环境的变化。改革开放之初，由于市场不完备，只能选择经济转轨较容易的地区对外开放，并指定一定的税收政策以补偿市场不完备对投资者带来的不便。深圳特区作为改革开放的排头兵，享有很多独有的和先发的优势。加入WTO后我国利用外资的形势发生了很大的变化，就投资环境而言，根据最惠国待遇原则和国民待遇原则，我们将对所有外商投资企业和内资企业实行一致的无差别的优惠、特权和豁免等政策。随着部分对外资限制措施的取消和国民待遇原则的落实，将使外商投资企业获得更加公平的竞争环境。2003年3月2日起，外资进入进出口领域的限制得以放宽。外商可以设立合资公司进行进出口业务的地区由原来仅有的上海浦东地区和深圳经济特区的两地6家试点扩展至全国。由此可见深圳不可能再享有特殊优惠政策。进入21世纪之后，新一轮创业浪潮前所未有，年轻的深圳正进入不同于以往的发展阶段，最大的不同之处是：随着我国加入世贸组织和全国改革的总体推进，深圳享有的政策优势将不复存在。全国的改革呈现千帆竞发、万马奔腾的景象，特别是长江三角洲和环渤海湾城市发展势头强劲，发展空间广阔，具有很大的后发优势，西部大开发的全面展开。这些都是深圳利用外资形势所发生的引人注目的变化。深圳已经被历史的浪潮推上了一个新的、较高的起点上，在这样的形势面前，深圳犹如逆水行舟，不进则退，稍有懈怠，就会落后。