全文获取类型
收费全文 | 272篇 |
免费 | 19篇 |
专业分类
财政金融 | 35篇 |
工业经济 | 12篇 |
计划管理 | 68篇 |
经济学 | 59篇 |
运输经济 | 4篇 |
旅游经济 | 8篇 |
贸易经济 | 65篇 |
农业经济 | 13篇 |
经济概况 | 23篇 |
邮电经济 | 4篇 |
出版年
2023年 | 7篇 |
2022年 | 10篇 |
2021年 | 7篇 |
2020年 | 19篇 |
2019年 | 21篇 |
2018年 | 19篇 |
2017年 | 15篇 |
2016年 | 14篇 |
2015年 | 12篇 |
2014年 | 12篇 |
2013年 | 32篇 |
2012年 | 18篇 |
2011年 | 22篇 |
2010年 | 14篇 |
2009年 | 15篇 |
2008年 | 12篇 |
2007年 | 6篇 |
2006年 | 3篇 |
2005年 | 6篇 |
2004年 | 1篇 |
2003年 | 5篇 |
2002年 | 3篇 |
2001年 | 4篇 |
2000年 | 3篇 |
1999年 | 1篇 |
1997年 | 2篇 |
1996年 | 2篇 |
1992年 | 1篇 |
1989年 | 1篇 |
1980年 | 1篇 |
1978年 | 1篇 |
1968年 | 1篇 |
1966年 | 1篇 |
排序方式: 共有291条查询结果,搜索用时 15 毫秒
201.
Etienne Lehmann Claudio Lucifora Simone Moriconi Bruno Van der Linden 《International Tax and Public Finance》2016,23(3):454-489
In this paper, we argue that, for a given overall level of labour income taxation, a more progressive tax schedule increases employment. From a theoretical point of view, higher progressivity increases overall employment through a wage moderating effect and also because employment of low-paid workers is more elastic to wages. We test these theoretical predictions on a panel of 21 OECD countries over 1998–2008. Controlling for the burden of taxation at the average wage, our estimates suggest that a more progressive tax schedule reduces the unemployment rate and increases the employment rate. These findings are confirmed when we account for the potential endogeneity of both average taxation and progressivity. Overall, our results suggest that policy-makers should not only focus on the detrimental effects of tax progressivity on in-work effort, but also consider the employment-enhancing effects. 相似文献
202.
This article discusses plant‐closing decisions by multinational enterprises (MNEs) applying a stakeholder theory approach. In particular, we focus on the emergence of “intra‐stakeholder alliances,” that is, alliances among the various stakeholder groups of a specific corporation. We analyze the emergence of stakeholder alliances in reaction to MNEs' decisions to terminate production locally and discuss their influence on the outcomes of such decisions. Our research is inspired by two exceptional case studies of two multinational breweries that announced their decisions to close niche breweries in small towns in Italy and Belgium. In both cases, the initial decision was ultimately reversed through the actions of intra‐stakeholder alliances. We combine insights from stakeholder theory and the social movement literature to analyze the action and influence of intra‐stakeholder alliances in seven cases of plant‐closing decisions. We conclude by formulating four general propositions that can provide guidance to MNE management in plant‐closing decisions. Our findings extend managerial stakeholder theory, show how this approach can improve strategic management analysis, emphasize the importance of the relationships among (local) stakeholders in the (global) value‐creation process, and shed light on the collective action and influence of intra‐stakeholder alliances. 相似文献
203.
This paper assesses the effect of fiscal decentralization on government consumption volatility using data for 97 developed and developing countries from 1971 to 2010. The results suggest that a higher degree of fiscal decentralization leads to lower government consumption volatility. This result holds for the sub-sample of advanced economies, while it is not confirmed for those less-developed. This mechanism seems to work mainly through a lower volatility of the non-discretionary spending, which typically belongs to the central government’s policy. We also confirm existing findings according to which country size lowers government spending volatility. Thus, given a minimum level of development, fiscal decentralization reforms can reduce spending volatility by distributing power to sub-central governments, particularly in smaller countries which are usually more prone to volatility. 相似文献
204.
We use both Granger‐causality and instrumental variables (IV) methods to examine the impact of index fund positions on price returns for the main US grains and oilseed futures markets. Our analysis supports earlier conclusions that Granger‐causal impacts are generally not discernible. However, market microstructure theory suggests trading impacts should be instantaneous. IV‐based tests for contemporaneous causality provide stronger evidence of price impact. We find even stronger evidence that changes in index positions can help predict future changes in aggregate commodity price indices. This result suggests that changes in index investment are in part driven by information which predicts commodity price changes over the coming months. 相似文献
205.
Simone Guercini Antonella La Rocca Andrea Runfola Ivan Snehota 《Industrial Marketing Management》2014
Various empirical studies have evidenced that interaction is a critical process in the development of buyer–seller relationships in business-to-business markets. Research examining the different aspects of interaction processes and the consequences of interaction in business relationships for the development of the businesses involved has tended to black-box the interaction process. Limited attention has been given to how interaction behaviors of individuals arise and the interplay between cognition and behaviors in interaction. At the same time, recent research offers some insights into the use and role of heuristics in contexts analogous to those individual actors face when they interact in business relationships. In this paper we review current research on interaction processes in business relationships as well as on heuristics in the management context and argue that focusing on heuristics used in interaction in business relationships offers valuable insights on how interaction behaviors emerge. In particular, we discuss the notion of heuristics as an “adaptive toolbox,” and how it relates to adaptations in business relationships. We also discuss implications for management and outline a future research agenda. 相似文献
206.
The theory of welfare accounting shows that comprehensive measures of net investment can be used to test whether an economy
is following unsustainable paths of consumption. However, the notion of net investment used in most applied studies rules
out technological progress and terms-of-trade gains from international trade. This paper considers an augmented expression
of net investment derived from a dynamic growth model featuring international trade in different types of resource inputs,
exogenous productivity growth in final sectors, and cost-reducing progress in resource extraction. Calculating augmented net
investment for the world’s top twenty oil producers, we show that the difference with standard non-augmented measures can
be large and may even revert some established conclusions regarding sustainability: prospects are more favorable than previously
thought in oil-exporting countries endowed with large reserves like Angola, Azerbaijan, Kuwait, Saudi Arabia and Venezuela.
In oil-importing economies, future consumption possibilities are limited by the lack of expected rental incomes from future
resource exports. 相似文献
207.
We examine the extent to which management discretion affects the reserve for unrecognized tax benefits. We analyze the financial statement disclosures of 19 paper companies that received a total of $6.4 billion in refundable excise taxes during 2009. All of these companies included the refunds in financial income, but 14 excluded all or part of the refunds from taxable income. Despite the magnitude and unprecedented nature of the exclusion, we find that only five of the excluding firms accrued a full reserve for an uncertain tax position, three firms accrued a partial reserve, and six firms did not accrue any reserve. This variation suggests managers enjoy wide latitude in applying the more likely than not standard for determining additions to the reserve. Our findings suggest that financial statement users should exercise caution when comparing tax reserves across companies. In addition, we find some evidence that income-increasing tax accrual decisions are related to characteristics generally associated with weak corporate governance. 相似文献
208.
Umberto Galmarini Simone Pellegrino Massimiliano Piacenza Gilberto Turati 《International Tax and Public Finance》2014,21(3):468-497
In order to analyze the determinants of tax evasion, the existing literature on individual tax compliance typically takes a ‘prior-to-audit’ point of view. This paper focuses on a ‘post-audit, post-detection’—so far unexplored—framework, by investigating what happens after tax evasion has been discovered and noncompliant taxpayers are asked to pay their debts. We first develop a two-period dynamic model of individual choice, considering an individual that has been already audited and detected as tax evader, who knows that Tax Authorities are looking for her to cash the due amount. We derive the optimal decision of running away in order to avoid paying the bill, and show that the experience of a prior tax notice reduces the probability to behave as a scofflaw. We then exploit information on ‘post-audit, post-detection’ tax compliance provided by an Italian collection agency for the period 2004–2007 to empirically assess the relationship between prior tax notices and unlawful behavior. The evidence from alternative logit model specifications supports our theoretical prediction: successful tax notices are negatively correlated with the probability of running away. 相似文献
209.
Simone Gingrich 《Ecological Economics》2011,70(7):1280-1288
The concept of socio-ecological transitions is used to analyse the quantitative importance of physical imports and exports for the Habsburg Empire and the United Kingdom in the 19th and early 20th centuries. For the Habsburg Empire, a new dataset of foreign trade and social metabolism is presented. For the United Kingdom, the analysis relies on previously published data. Foreign trade volumes increased in both countries in the long run. Total trade volumes were much higher in the United Kingdom throughout the entire time period, on average by around a factor four. Physical factors explaining the disparities in structure and volume of foreign trade in the two countries are differences in (1) the temporal patterns of the socio-ecological transition and (2) domestic resource endowments. In both countries, energy carrying materials, i.e. fossil fuels and biomass, were the dominant resources in physical foreign trade. The analysis focuses on the physically most important material groups: coal, wood and cereals, and discusses the role of imports and exports in relation to domestic resource provision and environmental pressures. Physical foreign trade increased at a faster pace than domestic resource extraction and consumption. The socio-ecological transition was thus accompanied by rising international integration of resource supply. 相似文献
210.
This paper analyzes data from the British Household Panel Survey on households' financial management and financial decision-making. Direct subjective information was collected by asking questions like ‘Who has the final say in big financial decisions?’. All questions were answered separately by both partners. We consider two competing models explaining how finances are organized. The first model is based on a household production approach, in which behaviour is determined by an efficient allocation of both partners' time to market work, financial management, and leisure. In the second model, which is game-theoretic in nature, financial management is a reflection of bargaining power. The two models have different implications for the effect of explanatory variables, in particular wages, on the dependent variables. Empirical results indicate that financial management is primarily determined by bargaining considerations. 相似文献