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51.
We develop a general theoretical model to compare two different policymakers both facing tax evasion. Policymakers differs in that they aim to maximize either the fiscal revenues ( $T$ ) as in a social-democracy as, e.g., Sweden, or the GDP as in a capitalistic country as, e.g., the USA. Both Bureaus can manoeuvre the tax rate and the share of tax receipts spent to fight the tax evasion rather than to increase the public capital. Our model merges the indications of two distinct, and sometimes conflicting, approaches to the analysis of tax evasion in that reconciling them. We also find that the feedbacks between the private and public sector are linked to some Laffer-type relationships usually unexplored by the existing literature. As compared to capitalistic systems, then, our results show that social-democracies end up imposing higher tax rates and, possibly, more pervasive regulations. Consequently, they are likely to suffer from larger tax-evasion-to-GDP ratios. This notwithstanding, social-democracies spend relatively more to contrast tax dodgers. On the other hand, $T$ -maximizing governments have better institutional settings and greater employment rates. Whichever the preferred target, however, no policymaker is able to erase totally the tax evasion, which may explain why this latter is so pervasive and persistent even among the richest countries. 相似文献
52.
Over the last decade, independent agencies, institutions and research centres (ISTAT—National Statistic Office, Ministry of
Economic Development, Confcooperative Legacoop, Unioncamere) have provided studies on the evolution of the cooperative movement
in the Third Sector in Italy in order to monitor the development of these organizations over time and to evaluate their economic
and employment impact in the country. Following a similar path, this study analyzes the contribution of social cooperatives
in Italy at a regional level, highlighting the differences related to their longevity and fields of activity. Moreover, the
article evaluates the efficiency and profitability of the social cooperative by adopting principal component analysis to economic
and financial indexes. 相似文献
53.
54.
This paper extends the empirical debate on the effects of corruption on environmental degradation by considering a recently available measure of environmental quality, the Environmental Performance Index. This indicator is more comprehensive than the measures of air pollutant emissions commonly used in the literature and, in particular, can also capture the impact of pollution on human health. This allows for a better understanding of the actual effects of a wide range of human activities on the ecosystem. From a panel data analysis, two regularities emerge. First, corruption deteriorates the overall environmental quality. This effect is robust and persistent. Second, our findings highlight the improvement of environmental quality as income rises, even at an initial level of development. This is not in contradiction with the EKC hypothesis because an increase in income levels provides positive externalities on the whole environmental quality by compensating the mere negative effects induced by industrialization on the emission levels. As a consequence, in emerging economies, policies fighting corruption and enhancing development are very likely to improve the environmental performances. 相似文献
55.
Through the application of the Macro Multiplier (MM) approach on an Input–Output matrix for US economy in year 2005, the paper identifies the ‘convenient’ structure of a policy control on final demand, oriented to a particular policy objective. The approach quantifies a set of aggregated scale effects, called MM, and the associated structures of both policy and objective variables. In this way the policy maker can both get a complete picture of the patterns of the objective that can be attained and determine a ‘convenient’ structure of the policy variable that compels the model towards those patterns. 相似文献
56.
Maurizio Iacopetta 《Journal of Economic Dynamics and Control》2011,35(5):676-693
In this paper, I examine the transitional dynamics of an economy populated by individuals who split their time between acquiring a formal education, producing final goods, and innovating.The paper has two objectives: (i) uncovering the macroeconomic circumstances that favored the rise of formal education; (ii) to reconcile the remarkable growth of the education sector with the constancy of other key macroeconomic variables, such as the interest rate, the consumption-output ratio, and the growth rate of per capita income (Kaldor facts).The transitional dynamics of human capital growth models, such as Lucas (1998), would attribute the arrival of education to the diminishing marginal productivity of physical capital. Conversely, the model proposed here suggests that it is the rate of learning that catches up with the rate of return on physical capital. As technical knowledge expands, the rate of return on education increases, inducing individuals to stay longer in school. The model's transitional paths are matched with long run U.S. educational and economic data. 相似文献
57.
Traditionally, the presence of the shadow economy (SE) has been associated, mainly and positively, with taxation. Recently,
some authors have suggested that the SE may be also linked to the institutional setting (efficiency of the bureaucracy, regulations,
corruption, etc.) so that just two stable equilibria are possible. In the “good” one, there is a small hidden sector, large
fiscal revenues and honest/appreciated institutions. The other, “bad”, equilibrium is the opposite. Unlike the traditional
approach, therefore, the recent literature argues that the tax burden and SE can be negatively correlated. Examining the links
between these variables in relatively uncorrupt systems, this paper reconciles the two views. Theoretically, it claims that
many different good equilibria can emerge whereby SE and its determinants are linked in complex and different ways. For instance,
taxation and SE can go hand-in-hand, even taking into account the institutional framework. Empirical evidence for OECD countries
supports both the model and the changing nature of the SE. 相似文献
58.
Italian advertising self-regulation at present includes only independent members on its investigative and adjudicative bodies. Thus it represents the limit case of outside participation in such a system. This paper analyses the reasons for such a composition, as well as the criteria used in the selection of outside members. It points out that their presence has greatly contributed to the credibility and efficiency of the Italian advertising self-regulatory system. However, their severity risks undermining the confidence and support of the advertising industry. Several cases are quoted and discussed in order to illuminate their recent behaviour. 相似文献
59.
60.
Maurizio Franzini Michele Raitano Tim Callan Brian Nolan Claire Keane Michael Savage John R. Walsh Gerhard Bosch Stéphane Bonhomme Laura Hospido Ive Marx 《Intereconomics》2013,48(6):328-356
As economic inequality in Europe has continued to rise, it has become the subject of increasing academic attention. What are the drivers of inequality? How does it affect intergenerational economic and social mobility? At what point does inequality become a drag on economic growth or a threat to social order? What economic policy tools are available to reduce inequality? This Forum addresses these and other aspects of this complex and disturbing trend. Case studies of Ireland, Germany and Spain also highlight the impact of economic inequality on individual member states. 相似文献