电子商务发展下的税收政策研究

作为未来经济中重要商业运营模式的电子商务与关税征收密切相关,但由于电子商务征收对象身份难以确定、交易的"隐蔽化"和电子支付系统的完善等因素的影响增加了电子商务关税征收的难度,而与此同时电子商务跨境交易关税的制定也存在免征、征收电子商务关税等方面的困境。文章认为,应通过分期改革电子商务关税、加强以征管资金流为重点的关税征收和强化税收稽查管理等措施,建立完善适应中国国情的电子商务关税体制。     

Are Gay Men and Lesbians Discriminated against in the Hiring Process?

This article presents the first field experiment on sexual orientation discrimination in the hiring process in the Swedish labor market. Job applications were sent to about 4000 employers in 10 different occupations in Sweden. Gender and sexual orientation were randomly assigned to applications. The results show that sexual orientation discrimination exists in the Swedish labor market. The discrimination against the gay male applicant and the lesbian applicant varied across different occupations and appears to be concentrated in the private sector. The results also show that the gay male applicant was discriminated against in typical male‐dominated occupations, whereas the lesbian applicant was discriminated against in typical female‐dominated occupations. Theoretical implications are discussed.     

An extension of Mohring's model for land rent distribution

In an early paper Herbert Mohring (J. Pol. Econ., 49 (1961)) presented a model for land rent distribution yielding the well-known result that the price of land must fall with the distance from the city center to offset transportation costs. Our paper is an extension of Mohring's model in which we relax some of his drastic simplifying assumptions. This extended model has been incorporated in a method for economic evaluation of city master plans which has been applied to a Swedish city. In this method the interdependence among housing, heating, and transportation, the durability of urban structures, and the uncertainty of future demand are explicitly considered within a cost-benefit approach. Some empirical results from this pilot study concerning land rent distributions are also presented here.     

On the screening power of incentive schemes

We demonstrate the screening power of incentive schemes. The model is a synthesis of a signaling model and the principal-agent problem. A non-cooperative stage where the agent may send a signal precedes a contractual stage where the agent serves a principal under an incentive scheme. After establishing the existence of a revealing equilibrium in an environment with long-lived principals and overlapping contracts, the paper discusses the implications for efficiency of the distribution of surplus. Finally, it is shown that under commitment the agency relationship may serve self-selection purposes and hence reduce the need of costly signaling.     

煤矿安全生产的博弈分析

在对采矿企业安全生产事故主体的分析基础上,建立了以采矿企业和国家监管机构为主体的博弈模型;最后,根据博弈模型分析,提出了降低安全生产事故的措施。     

浅谈全装修住宅室内环境检测及防治

文中介绍了室内空气污染的几种表现及其判定标准,并且介绍了全装修住宅的室内环境检测、防治的现状。     

论企业财务治理结构!

本文从契约理论的角度分析了企业财务治理结构的本质,指出财务治理结构实质上是企业财权配置的特别契约;并从企业财权配置入手,分析了企业财务治理逻辑的演变过程;在此基础上,提出建立利益相关者共同治理逻辑下的共同治理和相机治理相结合的财务治理结构;并针对企业财务治理中存在的问题提出了完善措施。     

A fundamental asymmetry of asymmetric shocks

A simple N-country specific-factor-type model with imperfectly mobile labour is developed. It is shown that the effects of country-specific productivity shocks hitting a small country have fundamentally asymmetric effects: A positive shock will be accommodated by a moderate wage increase and sizeable in-migration, whereas a negative shock will be accommodated by a significant decrease in wages and moderate out-migration. It is argued that the results of the model are consistent with the recent Irish experience. The welfare effects of small economic fluctuations are also discussed.     

On the validity and reliability of self-reported vote: validity without reliability?

Data from seven Swedish election study panels, 1973-1994, were analyzed to assess simultaneously the validity and reliability of self-reported vote. Eight categories were created, based on self-report at Time 1, an external check, and self-report at Time 2. Overall the validity and reliability of this measure were quite high. However, the cases in which the measure was valid but not reliable outnumbered those in which it was reliable but not valid. Subsequent turnout behavior was most strongly predicted by what people had done previously, but the two self-report measures were also significant predictors in the regression analysis. The eight categories were then compared on a series of demographic and political variables.     

我国污染源监测技术路线研究

针对我国"十二五"期间污染源环境形势和管理需求,在分析国内外污染源监测现状及发展趋势的基础上,提出现阶段实施污染源重金属监测技术路线的指导思想和原则、监测项目及相关技术要求等,进行了技术路线的可行性分析。