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131.
南洺河铁矿采用尾砂嗣后胶结充填工艺技术,充填料浆浓度达到66%以上的设计指标,有效治理井下空区问题,减低了因开采对地表的影响,社会综合效益显著。 相似文献
132.
Governments in many developed economies provide private pension plans with significant taxation incentives. However, as many retirement income systems are now being reviewed due to demographic, social and economic pressures, these taxation arrangements are also under scrutiny. This paper discusses some of the implications of the differences between the traditional taxation treatment adopted by most OECD nations and that adopted by Australia, where there is a tax on contributions, a tax on investment earnings and a tax on benefits. The results show that there are significant differences in the net value of the benefits received by individuals and the taxation revenue received by the government. On the other hand, it is shown that there is remarkably little to distinguish between the two tax structures in terms of summary measures of lifetime income, although the form in which the benefit is taken in retirement is significant in influencing intragenerational equity. 相似文献
133.
Erik Hernoes Marte Sollie & Steinar Strøm 《The Scandinavian journal of economics》2000,102(3):481-502
In Norway, early retirement programmes have gradually reduced the retirement age from 67 to 62 for a majority of the labour force. Based on micro data for 1990 and 1992, we estimate a competing-risk model with three states: full retirement, partial retirement/part-time work and full-time work. We then use the estimated model in simulations to study how financial incentives can be strengthened to extend working life. Financial incentives, educational background and industry affiliation are found to influence retirement behaviour. For low and medium incomes, the tax system shifts the incentives heavily towards early retirement and, in particular, towards partial retirement combined with part-time work. 相似文献
134.
Warren B. Hrung 《Journal of public economics》2001,80(3)
The steep drop-off in the number of Individual Retirement Account (IRA) contributors after 1986 has led to suggestions that taxpayers misunderstood and over-reacted to the restrictions on deductible contributions imposed by the Tax Reform Act of 1986. Tax panel data is used to investigate the role of taxpayer misunderstanding in the drop-off in IRA contributors after 1986. The hiring of a tax preparer is the transmission mechanism for knowledge of the deductibility rules after 1986. The results suggest that more information and promotion of IRAs would have increased the probability of contributing to an IRA in 1987 for high income taxpayers, but would have decreased this probability for middle-income taxpayers. Taxpayer confusion over the deductibility restrictions appears to have been resolved by 1988. Therefore, taxpayer misunderstanding did not play a major role in the steep drop-off in the number of IRA contributors after 1986. 相似文献
135.
How Much is Transfer and How Much is Insurance in a Pay‐as‐you‐go System? The German Case 总被引:1,自引:0,他引:1
Pay-as-you-go pension systems provide insurance against longevity-related old-age poverty and related risks. They are commonly also used as instruments for redistribution. This paper provides several estimates of the insurance and transfer share of the German public pension system. Estimating these shares is important because they are indicative of taxation-related deadweight losses and influence public acceptance of the pension system. We also disentangle intragenerational from intergenerational transfers. Although our estimate of intragenerational transfers is smaller than recent semi-official estimations, such transfers create substantial deadweight losses. Intergenerational transfers are much larger, thereby contributing to strong negative participation incentives for the younger generation.
JEL classification : H 55; J 26 相似文献
JEL classification : H 55; J 26 相似文献
136.
James M. Poterba 《Fiscal Studies》2001,22(3):249-270
The growing importance of defined contribution pension arrangements has drawn increased attention to the means by which retired people draw down their assets. Current UK law requires annuitisation of at least a fraction of defined contribution plan accumulations. Annuity markets have recently attracted some criticism with respect to pricing and the available range of product options. This paper describes a key feature of voluntary annuity markets: the presence of ‘adverse selection’. This is the tendency of annuitants to live longer than non‐annuitants, since individuals who know that they are likely to die soon do not purchase annuities. The paper presents information that quantifies the importance of adverse selection in the setting of private annuity prices and discusses the role of compulsory annuitisation requirements in reducing it. Requiring individuals to participate in the annuity market can reduce selection effects, at the cost of reducing individuals' range of retirement income options. 相似文献
137.
Minna Vre 《Journal of Agricultural Economics》2006,57(1):65-80
The retirement decisions of individuals are strongly influenced by spousal retirement, financial incentives and institutional constraints such as access to early retirement benefits. In the European Union (EU), farm retirement is encouraged by early retirement provisions for farmers. As exit from farming determines the characteristics of structural change in agriculture, it is important to find out how spousal retirement and economic incentives affect the timing and type of retirement decisions among elderly farmers. This paper analyses the timing of early retirement decisions of farming couples using duration analysis and different exit channels. The empirical analysis is based on Finnish farm‐level panel data for the period 1993–1998. The results suggest that an expected pension particularly advances farm transfers. Farming couples are found to co‐ordinate their early retirement decisions. However, farmers are not found to co‐ordinate their early retirement according to spousal retirement under other pension schemes. 相似文献
138.
各国法定退休年龄经历了一个由高到低、又由低到高的转变过程;男女之间的退休年龄的差距在缩小。同时,运用2006年或者2007年170个国家和地区的横截面的有关数据进行定量分析,得出结论:我国规定的男女退休年龄偏低。在我国,随着人口老龄化程度的提高、健康水平的提高,应当提高法定的退休年龄,但是目前不是最佳时机;当前,应当采取三项政策:一是延长高学历者的退休年龄,二是延长正高职称者的退休年龄,三是遏制提前退休行为。 相似文献
139.
张甲习 《西安财经学院学报》2005,18(1):55-59
企业补充养老保险是企业根据自身经济能力为本企业职工建立的一种辅助性的养老保险。随着人口老龄化、经济增长减速以及基本养老保险制度本身存在问题等因素的共同影响,对基本养老保险制度进行改革已经成为一种普遍的国际趋势。建立包括企业补充养老保险(企业年金计划)在内的多支柱养老保险体系,降低现行基本养老保险的替代率水平,不失为一种理性的选择。 相似文献
140.
This paper examines the tax treatment of pensioners in 15 industrialised countries. Using a standard methodology, it calculates the average and marginal tax rates of older people and compares them with those of people of working age. These are then combined with a model of pension entitlements in different countries. This shows that tax differentials play an important role in old‐age support. We discuss the appropriate way for the tax system to support pensioners and the implications for the tax treatment of private pensions. 相似文献